Northern Ireland and VAT

by **amitr19** on Wed Dec 21, 2011 6:24 pm

Hi All,

I need to do a sales invoice in relation to services (B2B) to Northern Ireland Customer. Does northern Ireland follow the EU rule for VAT ie it will be R/C.

As I understand Northern Ireland is part of the UK. Does that mean it follows UK VAT and I should be charging VAT on my invoice.

Thanks

by **section 44** on Wed Dec 21, 2011 6:26 pm

When did Northern Ireland cease to be part of the United Kingdom?

by **amitr19** on Wed Dec 21, 2011 6:32 pm

It didn't. I was just not aware of the VAT rules. So does that mean I should charge UK VAT

by **section 44** on Thu Dec 22, 2011 1:25 pm

UK VAT? As in, VAT on supplies in the United Kingdom?

by **Generix** on Thu Dec 22, 2011 2:16 pm

For basic place of supply rule for B2B services to customer in Northern Ireland the place of supply is where customer belongs, that is the UK, so if you are established in the UK then this counts towards your UK taxable turnover, or alternatively if you are already VAT registered - its UK VAT chargeable (assuming the liability of the service is VATable).

How about that for a caveated answer