Tax and international trade
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
How to set up an account to defer duty payments when you import goods from 1 January 2021
Find out how to apply for a duty deferment account, so you can delay paying most customs or tax charges when you import goods or release goods from an excise warehouse.
VAT checklist - moving goods from GB to NI from 1 January 2021
From 1 January 2021, the Protocol on Ireland / Northern Ireland comes into force and there are certain steps you must take now to comply with new VAT rules
Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021
Information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business
Pay VAT when you sell digital services to EU customers from 1 January 2021
From 1 January 2021 declare sales and pay VAT if you sell digital services to EU customers, by registering for VAT or VAT MOSS in an EU member state
Foreign currency transactions and VAT
When you invoice a customer in a foreign currency you must convert the VAT on the sale into sterling, using one of two methods
EU Exit: How VAT will apply for goods imported into Northern Ireland from outside the UK or EU
Find out when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business
Check when you can account for import VAT on your VAT Return
If your business is registered for VAT in the UK, find out when you can, or need to, account for import VAT on your VAT Return (also called postponed VAT accounting)