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Posted Fri, 19 Apr 2024 22:48:00 GMT by 123uk
Despite "If you are not VAT registered and receive goods in Northern Ireland from countries in the EU, your supplier will charge VAT at the local rate in the EU country from which the goods are supplied." my supplier has not charged any VAT or import duty, how should I proceed? Do I need to contact their local VAT authority or do I now pay UK VAT on these imports? Any help much appreciated
Posted Tue, 23 Apr 2024 19:08:54 GMT by Customs oldtimer
Hi I assume you are referring to this guidance and you are not UK VAT registered. It is the responsibility of the EU VAT registered seller to make sure they correctly account for VAT . Perhaps you can contact your supplier to confirm that they have charged you correctly. A sale from the EU to NI is not regarded as an import but an acquisition so there would not be import VAT or import duty to consider.
Posted Thu, 02 May 2024 07:11:02 GMT by HMRC Admin 25
Hi 123uk,
If the goods are sent from the EU to Northern Ireland then import VAT would not apply as it would not technically be an import but an EU dispatch.
For EU traders selling goods to individuals in Northern Ireland the supplier would charge you VAT at the rate in their country until they reach a £10K threshold which would include all of their distance sales to all EU countries including Northern Ireland.
If they have reached the £10K threshold then they should be charging UK VAT at 20%.
Please see below:
6. Supplies to customers (including private individuals) who are not registered for VAT
The onus is on the supplier to charge this VAT so we would recommend contacting them.
Thank you. 
Posted Thu, 02 May 2024 07:33:13 GMT by 123uk
Thank you for your help, I have no problem paying up the VAT but just wasn’t sure how I was supposed to approach it, but as the onus is on the supplier to charge it, I shouldn’t be liable if there are late payment fees in the EU or for the UK Vat should I? Supplies have passed £10k without charging VAT so they should be charging UK VAT. Thanks.
Posted Tue, 07 May 2024 13:24:40 GMT by HMRC Admin 2

The liability for the VAT being accounted for correctly is with the supplier of the goods.

However, if you believe that the seller is acting fraudulently, please see the guidance here:

Report tax fraud or avoidance to HMRC

Thank you.


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