Vat on goods

Company A is based in Ireland and have a customer who is based in Northern Ireland. Goods will be manufactured in the UK and shipped from the UK to the customer in Northern Ireland. Is there any vat applicable on the sales invoices raised by Company A who are based in Ireland? If the goods were shipped from the UK to a freight hub in Southern Ireland, who then arrange shipment to a customer in Northern Ireland, what vat rate would there be on sales invoices raised by Company A?

Hi.
If an Irish company purchase goods in GB and these are then sold to a company in the Northern Irealnd then the Place of Supply of these goods is in the UK and so there will be a requirement to register for VAT in the UK and charge the customer UK VAT.
If you purchase these goods in GB and then move these goods to Northern Ireland via Ireland then please sign up for the Trader support service:
Sign up for the Trader Support Service
Thankyou.
 

Question: Does a film, photo or other piece of digital artwork sit within the product or service category for VAT? Hey Team, I'm a film maker and owner of a video production company. We are looking at how far back we can claim VAT on the payments we've made to videographers. With a service you can claim back 6 months whilst with a product or item you can claim back 4 years. Is a film, or other digital asset technically a product or is it the service of video editing and film making that we pay for. Thanks for your help! Ed

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Hi

These would be classed as services rather than goods and so you would be entitled to recover the input tax on these 6 months prior to registration.

You can see guidance here:

Input tax when VAT paid on goods and services received before VAT registration

Thank you.

Hi! In the first scenario, where the goods are manufactured in the UK and shipped directly to the customer in Northern Ireland, there is no VAT applicable on the sales invoices raised by Company A. This is because Northern Ireland is still part of the EU VAT area, even though it is not part of the UK. Therefore, the goods are subject to UK VAT, which is 0% for goods moving between Northern Ireland and the rest of the EU. In the second scenario, where the goods are shipped from the UK to a freight hub in Southern Ireland, who then arrange shipment to a customer in Northern Ireland, there is VAT applicable on the sales invoices raised by Company A. This is because the goods are technically imported into Ireland, and then exported to Northern Ireland. The VAT rate on the sales invoices will be 23%, which is the standard VAT rate in Ireland. You can also use this VAT Calculator tool that I find very useful during research. Thank You