Northern Ireland VAT Registration - Sole Trader

Looking at starting a business as a sole trader working from England. Goods would be sold online but stock and shipping would be from Northern Ireland to UK and EU. I understand to get on OSS system i need to be VAT registered , can I voluntarily register for VAT when my main place of work will be in England, but not claim VAT on my sales until I reach threshold. Thanks

Hi,
If you are making distance sales of goods from Northern Ireland in to the EU then you can register for OSS to account for these sup[plies.
You would need to obtain a UK VAT Registration to do this but as you are under the threshold of VAT you would not need to charge VAT on your UK supplies,only your distance sales to the EU
The guidance states:
If you’re in business but your taxable turnover is below the UK VAT registration threshold, you’ll need to:
•register for UK VAT before you can register for the OSS Union scheme
•choose ‘63990 Distance sales of goods (below UK VAT threshold) for OSS purposes’ to select your business activity when registering for VAT
If you only register for UK VAT so that you can use the OSS Union scheme, you will not need to account for VAT on domestic sales until you become liable under the normal rules
Check how to report and pay VAT on distance sales of goods from Northern Ireland to the EU
Thank you.