Please enable JavaScript to view this site.

VT Transaction+

Navigation: Value Added Tax > Purchase of goods from abroad

Purchases of goods from outside the UK

Scroll Prev Top Next More

The following information is for general guidance only and should not be taken as definitive VAT advice, since individual circumstances may vary. To determine the VAT treatment for your particular transactions please refer to HMRC guidance or seek tax advice from an accountant.

Introduction

For the purposes of UK VAT, purchases of goods by businesses in Great Britain (GB) and Northern Ireland (NI) from suppliers outside the UK have the following treatment:

Purchaser

Supplier

VAT treatment

GB

NI

Outside the UK (both EU and non-EU)

Non-EU (except the UK)

UK import VAT is generally due and can be accounted for under two options by the purchaser:

Import VAT - Option 1: Postponed VAT Accounting (PVA)

Import VAT - Option 2: Pay import VAT when goods enter country

(Note: there are different rules for consignments of goods imported with a value under £135 - see https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk)

NI

EU

Acquisitions - follow the same treatment as intra-EU purchases of goods - see Purchases of goods from the EU to Northern Ireland

Purchases of goods by businesses in GB from suppliers in NI incur the following treatment:

Purchaser

Supplier

VAT treatment

GB

NI

Domestic purchases - UK VAT normally due - see Purchases of goods between Great Britain and Northern Ireland