VAT & Excise under NI Protocol

Invest NI recently held a VAT, Excise and the Northern Ireland Protocol.

We have attached a copy of the slides and provided a link below to allow you to view a recording of the session.

Recording: Click here 

Slides: Invest NI Webinar Slides – VAT & Excise under NI Protocol

Upcoming events:
There are other events in this virtual EU Exit Workshop series. You can find out more and register now at investni.com/prepare-for-eu-exit/eu-exit-events.

Further resources

HMRC has supplied the following useful links which may help you:

• Changes to accounting for VAT for Northern Ireland and Great Britain from 1 January 2021 
• Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021
• Check if you’re trading under the Northern Ireland protocol and what to do
• How VAT will apply for goods imported into Northern Ireland from outside the UK or EU
• How to claim a refund of VAT paid in an EU member state
• Accounting for VAT on services between the UK and EU member states from 1 January 2021
• Goods moved between Great Britain and the EU from 1 January 2021
• How VAT will apply to goods moving between Great Britain and Northern Ireland
• Tell HMRC if you sell goods in Northern Ireland or move goods between Northern Ireland and the EU from 1 January 2021
• Moving excise goods as freight under the Northern Ireland Protocol from 1 January 2021
• Trading and moving goods in and out of Northern Ireland from 1 January 2021