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Posted Tue, 09 Nov 2021 16:45:58 GMT by James
We are following the HMRC guidance: "How to claim VAT relief on goods imported for onward supply to an EU country; If you import goods into Northern Ireland from outside the EU for onward supply to the EU, find out about claiming Onward Supply Relief." We are importing goods into Northern Ireland, from Great Britain, for onward supply to the Republic of Ireland. The guidance notes that, after you’ve claimed, you must: a) include the goods on your EC Sales Lists b) record the EU trade figures on your VAT Return There is no reference to Intrastat in this guidance. Should the movement of goods from Northern Ireland to the Republic of Ireland be included on an Intrastat filing? Or should the movement of goods be excluded from Intrastat filings when Onward Supply Relief is being used?
Posted Wed, 10 Nov 2021 17:03:45 GMT by HMRC Admin 10

The movement of goods from Northern Ireland to the Republic of Ireland should be included on the Intrastat declaration.

The guidance states:

If you supply OSR goods to, or receive OSR goods from, an EU member state you must, where applicable, complete box 8 or 9 of the VAT return and include these movements on your SD.

Please see the following guidance:

Warehouses, Inward Processing and Onward Supply Relief



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