Tax and international trade

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

Find out how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme

You can claim a relief to pay less Customs Duty and VAT if you re-import goods to the UK

If you're registered for the VAT Import One Stop Shop (IOSS) in the EU and sell eligible low value goods into Northern Ireland, use this service to tell HMRC your VAT IOSS registration number

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.

Information about when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business

When you invoice a customer in a foreign currency you must convert the VAT on the sale into sterling, using one of two methods

Find out when you can, or need to, account for VAT on your tax return if you're a UK VAT-registered business

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)

If you're a UK business find out how to declare sales and pay VAT if you sell digital services to EU consumers from 1 January 2021

Find out about the EU's e-commerce package that affects businesses or online marketplaces selling or supplying goods