Selling Goods to Consumers from Northern Ireland – The One Stop Shop VAT Return

If your business has a base in Northern Ireland from where you sell goods into EU Consumers – as opposed to EU Business customers – then you can access the One Stop Shop scheme as the route to accounting for the EU VAT that would be due on those sales across the 27 EU countries and their differing VAT rates. It a way which would help remove the need to have a VAT registration in each EU state where you have a consumer customer.

A Northern Ireland business can access this scheme as for supplies of goods they remain a part of the Single Market and subject to the Distance Selling VAT rules.

There are different options for a UK based business undertaking sales B2C of goods into the EU.

With administrative systems still fluid at the moment we noted that an email address for HMRC has been added to deal with VAT payments associated to those businesses using the One Stop Shop Scheme. See HERE

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