VAT on movements of goods
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states and when you can apply zero-rated VAT.
There have been changes to the VAT treatment of supplies of goods and services following the UK’s departure from the European Union and the end of the transition period.
Please note: VAT guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
VAT on movements of goods between Northern Ireland and the EU
How to charge and account for VAT on the movement of goods between Northern Ireland and EU member states
VAT on movements of goods from Northern Ireland to non-EU destinations
How and when you can apply zero-rated VAT to exported goods
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