VAT on GB stock sold to Northern Ireland
For an ordinary sale by a UK VAT-registered business of China-made stock from Great Britain to Northern Ireland, charge the VAT applicable to the goods and show it on the invoice. Report it as output VAT through your existing UK registration. Check exceptions before invoicing. Cambridge China Bridge sources goods with its own staff in China.
Start with the stock location and the sale
This guide covers goods already held in Great Britain and sold for delivery to a Northern Ireland customer. For an ordinary sale, HMRC says the seller charges VAT and shows it on the invoice. Do not treat the Northern Ireland address alone as a reason to remove VAT.
Before quoting, establish where the stock is, who owns it and whether the movement fulfils a customer sale or merely transfers your own stock. For the earlier import from China, use our import VAT guide. Keep that import calculation separate from the VAT on your customer invoice.
Invoice VAT through your existing registration
You do not need another VAT registration simply to sell goods in Northern Ireland. Your existing UK registration continues, and you account for sales across the UK through the same UK VAT return.
Calculate and record the sale VAT in the normal way, using the rate applicable to the product. Standard-rated goods carry 20% VAT; check the product treatment before applying that rate. Record the VAT charged as output VAT. The seller cannot reclaim that customer charge as input VAT.
Give the customer the right reclaim evidence
HMRC says the customer may use the seller’s invoice showing VAT as evidence for an input-tax claim, subject to the normal rules. Charging VAT does not guarantee that the customer can recover it. Ask the customer’s accounts team to check its entitlement rather than promising recovery.
Keep the sales invoice with the order and delivery records so accounts can trace the transaction. Separately, keep the evidence for your original import VAT claim. Our guide to the importer of record helps you check which party imported the goods and holds the import evidence.
Check exceptions before issuing the invoice
HMRC identifies exceptions involving special customs procedures, domestic reverse charge, onward supply procedures and sales by overseas sellers through online marketplaces. If any appears in the order or freight instructions, ask your accountant and customs agent to confirm the treatment before you issue the invoice.
For a special customs procedure, the person discharging the goods accounts for VAT. Under domestic reverse charge, the customer accounts for it. For an overseas seller’s sale to a consumer through an online marketplace, the marketplace accounts for it. For onward supply, obtain advice on the actual route and sale rather than applying the ordinary Northern Ireland customer treatment.
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Do not confuse a sale with moving your own stock
Moving your own stock from Great Britain to Northern Ireland has separate accounting rules. A VAT-registered business must account for VAT on the movement as output VAT. Where the goods are used for taxable sales, it may also reclaim input VAT, subject to the normal rules.
Before dispatch, give accounts the product description, stock location, customer details, ownership arrangements and any customs procedure instructions. If you also need to assess customs duty, use our guide to duty on GB stock sent to Northern Ireland alongside this VAT guide.
Frequently asked questions
Do I charge VAT on goods sent from GB to Northern Ireland?
For an ordinary sale by a UK VAT-registered business, charge the VAT applicable to the goods and show it on the invoice. Check whether a special procedure or another HMRC exception applies.
Do I need another VAT registration for Northern Ireland?
No additional registration is required simply for sales of goods in Northern Ireland. Use your existing UK registration and UK VAT return.
Can my Northern Ireland customer reclaim invoice VAT?
The customer may use your invoice showing VAT as input-tax evidence, subject to the normal recovery rules. An invoice does not by itself guarantee entitlement to reclaim.
Can I reclaim the VAT I charge my customer?
No. That charge is your output VAT. Your original import VAT is a separate input-tax question, with its own entitlement and evidence.