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Posted Wed, 27 Sep 2023 16:12:52 GMT by luis Cardoso
Hello, If a company X receives distance sales goods from EU to NI, the transactions are subject to UK VAT %. This transactions are only reported on box 1,3 and 6 correct? Thank you
Posted Thu, 05 Oct 2023 14:21:29 GMT by HMRC Admin 25 Response
Hi luis Cardoso,
Please see the reporting requirements for distance sales below:
Supplies to customers (including private individuals) who are not registered for VAT
Thank you. 
Posted Mon, 11 Dec 2023 21:46:48 GMT by luis Cardoso
Hi, Those transactions are declared under which nature of transaction on the Intrastat declaration? Thank you
Posted Wed, 13 Dec 2023 13:14:22 GMT by HMRC Admin 2 Response
Hi,

You can find guidance on intrastat reporting here:

VAT on movements of goods between Northern Ireland and the EU

Thank you.

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