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Posted Fri, 14 Jun 2024 10:42:37 GMT by Nancy
I have a customer who is in southern Ireland and has provided me with a VAT number, do I still charge 20% Vat on goods so they then can claim it back?
Posted Tue, 18 Jun 2024 13:10:41 GMT by HMRC Admin 18
Hi,

It does depend where you are sending the goods from. If you are based in Northern Ireland and you dispatch goods to a VAT registered business in Southern Ireland then it should be a zero rated sale if you have their Southern Irish VAT number and evidence of the goods moving there.

Please see the guidance below:

Zero-rated supplies to VAT-registered customers in an EU member state

If you are in Wales, England or Scotland and send goods to Southern Ireland then this will be a zero rated export and you will not need the customer's VAT number.

Please see below:

Conditions and time limits for zero rating

Thank you.

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