Construction materials from NI

andyd12

Hi,

I am wondering about buying construction materials from Northern Ireland, particularly slates.

Supplier up there says I wont need to pay VAT as both revenues dont communicate. They just need a VAT number from the south of Ireland.

Is this correct?

SureYWouldntYa

You would need to be registered for Intra-EU VAT in order to not be charged VAT in NI, and then as the customer you must account for the VAT on your next VAT return by adding the appropriate VAT to both your sales and purchases (leaving no difference to the bottom line, it just needs to be recorded)

Bigman87

Correct me if I am wrong but is the intra EU vat only required when moving good from one EU country to another? In the case above, UK is not an EU country since Brexit.

SureYWouldntYa

https://www.boards.ie/discussion/comment/122047483#Comment_122047483

NI is considered an EU country for VAT purposes

https://www.revenue.ie/en/customs/businesses/brexit/info-businesses/vat-gb-after-transition/index.aspx