VAT on goods hauled from Republic of Ireland to Northern Ireland

Hi. We are a manufacturing business based in Northern Ireland. We own raw material in the Republic of Ireland. We pay a haulage company to haul the goods across the border to Northern Ireland for processing. Should the haulier involved (the haulier is a Northern Ireland VAT registered business) charge us VAT on their haulage service? Thanks

Hi,

Please see the guidance below:

Freight transport and associated services (VAT Notice 744B)

Thank you.