The following guidance is applicable on or after 1 January 2021.
The information on this page is for general guidance only and should not be taken as definitive VAT advice, since individual circumstances may vary. You should refer to HMRC guidance for details of your obligations for sales of goods between Great Britain (GB) and (Northern Ireland) NI.
For treatment of purchases of goods, see Purchase of goods between GB and NI.
Under the Northern Ireland protocol, NI will be part of the UK VAT system whilst also maintaining alignment with EU VAT rules for movement of goods (not services). This is effective from 1 January 2021 and is subject to review after 4 years.
EU VAT rules for NI mean that goods moving between GB and NI are technically classed as exports and imports for VAT purposes, however, HMRC intend to deviate from this and treat transactions between GB and NI as domestic transactions within the UK for VAT.
Accounting for VAT on VT Transaction+
Sales of goods between NI and GB and vice-versa should be accounted for as domestic sales within the UK for VAT purposes, however you should check HMRC guidance to confirm that this is definitely the case for your particular circumstances. Domestic sales can be accounted for in VT Transaction+ in the normal manner, i.e. by entering the sale using the SIN or REC transaction, and entering UK VAT at the appropriate rate in the Output VAT field (or if using the SIN transaction, setting up a product or service with VAT at the appropriate UK VAT rate).