VATNIEU3340 | Supply and acquisition: acquisition: accounting for acquisition VAT

The person who acquires the goods is responsible for accounting for the acquisition VAT. Paragraph 1(2) of Schedule 9ZA VATA 1994.

1(2) VAT charged on the acquisition of goods in Northern Ireland from a member state is a liability of the person who acquires the goods and (subject to provisions about accounting and payment) becomes due at the time of acquisition.

See also VATNIEU3350 for details of the arrangements that can apply in the event of an acquirer finding themselves liable to account for VAT on the same delivery of goods in more than one member state.