VBNB47230 | Specific issues: movement of own goods: accounting for VAT

Own goods moved by a business or public body into NI are subject to VAT. This should be accounted for on the VAT return as output tax and because the goods will be used either solely for non-business purposes or for both non-business and business purposes, the output tax will either be fully non recoverable or partly recoverable based on the portion that is used for business purposes. For information on methods of apportionment, refer to Business and non-business manual, VBNB31000.

The value of these goods should be excluded from the usual method of apportioning between business and non-business supplies because the movement of goods is not an actual supply.