An online form has been created to enable UK VAT registered businesses to inform the HMRC that they are trading goods within Northern Ireland or between Northern Ireland and the European Union.
If you are a VAT registered business in the UK, you must tell HMRC if any of the following conditions apply to you:- your goods are located in Northern Ireland at the time of sale;
- you receive goods in Northern Ireland from EU VAT-registered companies for commercial purposes;
- you are selling or moving goods from Northern Ireland to an EU Member State;
You must inform HMRC so that:
you can benefit from VAT simplifications when trading with the EU;
- your suppliers can apply a zero rate to goods they send you from the EU.
The online form is available here.
Source: HMRC
