# VAt on goods bought in Northern Ireland



## LITTLECBEAR (11 Mar 2010)

Hello


I got a price from a company in Northern Ireland for roof slates. They have told me that the price is subject to Irish VAT at 21%. I thought that since I am buying from north that their VAT rate would apply.

The quote included deliver, would that be the reason for this?

Many Thanks

C


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## WindUp (11 Mar 2010)

More then likely yes, VAT is charged as a general rule where the the supply takes place.


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## seantheman (11 Mar 2010)

LITTLECBEAR said:


> Hello
> 
> 
> I got a price from a company in Northern Ireland for roof slates. They have told me that the price is subject to Irish VAT at 21%. I thought that since I am buying from north that their VAT rate would apply.
> ...


 
do you mind me asking, What type of slate and what the quote was?
was it cheaper than your local merchant?


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## dockingtrade (12 Mar 2010)

if your vat registered i think you give them your vat number they zero rate the invoice and you self account. The same input & output credit at the irish rate.


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## Paddy199 (22 Mar 2010)

Give them a northern address and collect them. They will apply UK VAT then.

They are probably registered for VAT here as they probably have alot of cross border supplies.


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## seantheman (22 Mar 2010)

Did you buy the goods in the six counties littlecbear?


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## JOD2000 (22 Mar 2010)

if you are buying through a business it should be zero rate


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## DB74 (23 Mar 2010)

If the company sells a lot of goods in Ireland then they will presumably have passed the VAT registration threshold for distance selling for the Republic of Ireland (I think its something around €40K)

They are then obliged to register for VAT in RoI and charge Irish VAT @ 21%

If you physically drive up North and purchase the goods in a shop/warehouse then the UK VAT rate of 17.5% will apply.


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## mathepac (23 Mar 2010)

JOD2000 said:


> if you are buying through a business it should be zero rate


No, only if you are buying *for* a VAT registered business for export.


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## Paddy199 (23 Mar 2010)

Mathepac, I don't understand your point.

If you have intercommunity purchases, you supply them with your VAT number and they don't apply VAT.


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## mathepac (23 Mar 2010)

Paddy199 said:


> Mathepac, I don't understand your point...


IME the phrase "buying through a business" usually implies using a VAT number to avoid paying VAT and the goods are diverted for private use, rather than for re-sale or use by a business. I could of course be entirely wrong; I often am


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## Paddy199 (23 Mar 2010)

Obviously. But I suppose its good to state it.


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## MacC (25 Mar 2010)

VAT on purchases from anywhere in EU zone are charged at that country's VAT rate.
UNLESS - the company selling the goods are registered for VAT in the country the goods are being shipped to.
If the NI company is registered for VAT in Republic then VAT is either 0%, 13.5% or 21% (The revenue commissioners have vat rates for these items on their website).
OR
If you are registered for VAT give the company you are imoprting the goods form your VAT number and they will export to you without the VAT.
The state we are in do oyr best to BUY IRISH (I do not include NI in this - they are part of the UK and we derive no benefit from sales over the border).


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