![]() For further information about the territory of the EU for Intrastat purposes, see Notice 60: Intrastat general guide. The VAT territory of the EU is made up of 27 member states.įind details of the EU VAT territory. VAT in the EU 2.1 Definition of the EU territory ![]() For information about exports, see VAT on goods exported from the UK (Notice 703). The term ‘export’ is only used for goods leaving Northern Ireland to go to countries outside the EU. For further information on imports, see Imports and VAT (Notice 702). The term ‘import’ is only used for goods coming into Northern Ireland from countries outside the EU. Some or all of paragraphs 4.3, 4.4, 4.5, 5.4 and 15.2.8 have force of law. Regulations permit HMRC to make conditions that have force of law.Some or all of paragraphs 17.10 and 17.11 contain the specifications and requirements. ![]() Regulations allow HMRC to specify the form and reporting requirements for EC Sales List.VAT Regulations (Statutory Instrument 1995/2518).Value Added Tax Act 1994, Schedules 9ZA and 9ZD.The UK law implementing this in Northern Ireland can be found in: The Principal VAT Directive (2006/112) is the primary EU VAT law. Under, The Northern Ireland Protocol Northern Ireland aligns with EU VAT rules for the movements of goods. You should read this notice if you’re involved in the movement of goods between Northern Ireland and EU member states. Section 6 of this notice has been updated to reflect changes to the VAT treatment of distance selling between Northern Ireland and the EU with effect from 1 July 2021. ![]() This notice explains the way VAT is charged and accounted for on movements of goods between Northern Ireland and the EU and how businesses trading under the Northern Ireland Protocol should account for VAT on goods they buy from or sell to EU member states. Goods imported to Northern Ireland from outside the UK and EU are covered in Notice 702 imports. Goods exported from Northern Ireland to non-EU destinations outside the UK are covered in Notice 703 Goods exported from the UK. ![]() Services are covered in Notice 741A Place of supply of services. It applies to movements of goods from Northern Ireland to the EU and movements of goods from the EU to Northern Ireland. This notice cancels and replaces Notice 725 (December 2020). ![]()
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