VATPOSG3810 | Main rules: movements of goods between Northern Ireland and the EU: basic rule

UK Law

Section 7 VAT Act 1994

7(7) Goods whose place of supply is not determined under any of the preceding provisions of this section but whose supply involves their removal to or from the United Kingdom shall be treated -

(a) as supplied in the United Kingdom where their supply involves their removal from the United Kingdom without also involving their previous removal to the United Kingdom; and

(b) as supplied outside the United Kingdom in any other case

Commentary

Under section 7(7)(a) a supply involving the removal of goods from Northern Ireland to an EU member State takes place in the UK. Conversely, under 7(7)(b), a supply of goods involving the removal of those goods to Northern Ireland from an EU member State, takes place outside the UK (in the member State of departure). Section 7(7) also applies to exports of goods (see VATPOSG3700).