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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.6 Northern Ireland /Northern Ireland—key VAT issues / V3.604 Supplies of goods between Northern Ireland and the rest of the world (row)—overview

V3.604 Supplies of goods between Northern Ireland and the rest of the world (row)—overview

Part V3 Supplies, acquisitions and imports

Under the terms of the Northern Ireland Protocol, Northern Ireland remains aligned with the VAT rules of the European Union. This means that Northern Ireland businesses trading in goods with customers established in the 27 member states must follow the

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V1.230G VAT and the principles of legal certainty and legitimate expectation

VATA 1994 Sch 8

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V21.122 The main supplies

V16.1001 VAT—hairdressers' chair rental

V21.151 Credits and repayments

275 Customs: export procedures

V3.106 Multiple supplies

V1.299 What is a charity for VAT purposes?

V5.187 VAT debts—insolvency, bankruptcy and winding up

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.159 Disclosure of VAT under/overdeclarations

VAT 769 Notification of Insolvency

V16.1036 VAT MOSS – exchange rates for period ending March 2016

V2.189Y Group VAT registration—conditions

V5.159BA Claims for VAT repayment—unjust enrichment

V5.241 Power of arrest

V16.1043 VAT MOSS – exchange rates for period ending March 2017

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V2.110 Partnerships and deemed partnerships