VATREG37300 | Non-established taxable persons (NETPs): distance selling

If a business based in an EU member state makes sales of goods to non-business customers in Northern Ireland, distance selling rules may apply.

The business is not required to register in respect of those supplies of goods until the distance selling threshold is exceeded and the place of supply becomes the UK.

The option to make the place of supply the UK whilst making distance sales below the threshold is available.

A business may not need to register under Schedule 1A if all its supplies to non-business customers in the UK are reported using the One Stop Shop scheme.