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Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
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.
VAT Import One Stop Shop Scheme
Find out if you can register and use the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT on imports of low value goods to consumers in the EU, Northern Ireland, or both.
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.
Tax and international trade
Understand your tax obligations when importing or exporting including VAT and excise duties
Importing and exporting waste
What UK waste importers and exporters must do to notify about waste shipments.
Apply to claim a repayment or remission of import duty on ‘at risk’ goods brought into Northern Ireland
Check if you can apply for a repayment or remission of EU import duty paid on goods brought into Northern Ireland, through the Duty Reimbursement Scheme.
Export or move composite food products
Find out what a composite food product is, and the rules you need to follow to export or move these products.
End-use relief
Check if you can apply for End-Use relief to reduce your payments when you import goods for a specific use. This can include repairs, maintenance or processing
When you can and cannot declare goods 'not at risk'
There are two reasons that goods brought into Northern Ireland from Great Britain can be declared not ‘at risk’. You should consider which of these two options is most suitable for your business.
Apply for authorisation for the UK Internal Market Scheme if you bring goods into Northern Ireland
How to get authorised to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU, so that EU duty will not be payable on those goods.
Declare goods using the UK Trader Scheme if you bring goods into Northern Ireland
How to declare goods you bring into Northern Ireland 'not at risk’ of moving to the EU so that EU duty will not be payable on those goods.
Country guides: Exporting outside the EU
Find out about accessing individual international markets and how you can get help targeting them.
Country guides: Exporting to the EU
Find out about individual EU markets and the opportunities for doing export business there.
Duty suspensions and tariff quotas
Temporary duty suspensions and tariff quotas for importing goods into the UK.
Create an online shop
The key issues to consider when creating an online shop and selling your products and services online, including the benefits and how to get started.
Set up an online shop with an e-commerce package
Setting up an online shop with functionality such as payment systems, catalogue management and order processing and the e-commerce packages that you will need.
Set up an online shop designed for your business
A custom-made online shop built specifically for your business can offer a good shopping experience for your customers and integrate with your systems.
Plan to set up an online shop
The practical issues involved when planning to set up your online shop, including delivery, online payments, customer care and security precautions.
Set up a basic online shop
Setting up a basic online shop and the equipment and hosting packages you will need including hosting and online payment system.
Benefits of selling online
The advantages to your business of selling online including operational cost savings, reduced processing cost, attracting new customers and gathering data.