Using my vat number to avoid paying vat on goods from Northern Ireland.

Bigman87

Hi there,

I have my own plumbing business and I'm looking into purchasing goods from Northern Ireland for my new build house. Can I use my Irish VAT number to avoid paying the VAT from the supplier in the North?

Any advice is much appreciated.

Firblog

If you buy goods from NI for your business they should be sent to you ex VAT when you supply a valid VAT number.

I think plumbing goods in the north use different sizes to those available here, imperial/metric kinda thing. I've a few friends who had issues with that when they were building..

Allinall

https://www.boards.ie/discussion/2058377025/using-my-vat-number-to-avoid-paying-vat-on-goods-from-northern-ireland

If it's for your house, then no. You can't (legally) avoid paying VAT.

The goods you buy need to be for your business.

Tefral

https://www.boards.ie/discussion/2058377025/using-my-vat-number-to-avoid-paying-vat-on-goods-from-northern-ireland

You mean for your new company head office and not your house right?

Bigman87

https://www.boards.ie/discussion/comment/122745416#Comment_122745416

Its not for plumbing goods.. I'm well aware of the size differences 😅

I was speaking to a roofing supplier last week and he said I can avoid paying the NI vat if I provide a Irish vat number. He states the UK revenue system requires a vat number for the goods and that the UK and Irish revenue don't communicate; so the transaction won't be tracked by Irish revenue?

I'm not sure if this is true or if he just wants the sale!

tphase

Been a while but I've done it buying stuff from NI and Italy. All they wanted was a valid VAT number, didn't matter whose it was

SureYWouldntYa

You will also need to be registered for Intra EU VAT, otherwise they can't apply no VAT. NI is treated as part of the EU for VAT purposes, the mainland UK is treated as non-EU

You can check the EU database below

The transaction is tracked through reporting via the reverse charge mechanism by the customer (ie you). You'll need to add the applicable VAT to the T1 and T2 on your VAT3 (netting it off leaving nothing payable, its just recorded) and by completing box E2 which relates to Intra EU purchase of goods. Whether you 'forget' to fill out these boxes is up to you

https://ec.europa.eu/taxation_customs/vies/#/vat-validation

Marcusm

https://www.boards.ie/discussion/comment/122745541#Comment_122745541

NI is still

Fully within EU VAT, VIES etc. The transfer of goods will be recorded and if you fail to report the acquisition on your VaT return you will receive an automated letter asking you why.