Whether you’re a European or non-European company, establishing certain activities in Northern Ireland may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Northern Ireland.
If you deal with companies in Northern Ireland, you may be able to claim a Northern Irish VAT refund.
In this VAT guide, we have brought together the specific features of the Northern Irish regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.
With EASYTAX, be 100% VAT compliant, always.
Basic information |
|
|---|---|
| EU membership | 1973 |
| ISO code | n/a |
| VAT introduced in Northern Ireland | 1973 |
| VAT name in Northern Ireland | Value-added-Tax |
| VAT ID format in Northern Ireland | XI123456789 |
| Territories with special status in Northern Ireland | n/a |
VAT rates in Northern Ireland |
|
| Standard VAT rate | 20% |
| Reduced VAT rate (1) | 5% |
| Reduced VAT rate (2) | n/a |
| Super reduced VAT rate | n/a |
| VAT parking rate | n/a |
| Zero VAT rate | yes |
Thresholds triggering VAT reporting obligations in Northern Ireland |
|
|---|---|
| Intrastat threshold at introduction | 1 500 000 GBP (1 743 112 EUR) |
| Intrastat threshold on dispatch | 250 000 GBP (290 518 EUR) |
| Distance selling threshold | As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales. |
Reporting frequency in Northern Ireland |
|---|
| Intrastat return | monthly depending on threshold |
|---|---|
| EC Sales List (ESL) return | monthly, quarterly depending on threshold/conditions |
| VAT returns | monthly, quarterly , annually |
|---|---|
| Reporting currency | |
VAT-related penalties in Northern Ireland |
|
| Failure to file a VAT return | Penalty of 2 to 10% of the amount of VAT due per reporting period. |
| Late payment of VAT | Penalty of 2 to 10% of the amount of VAT due per reporting period. |
| Failure to report ESL/DEB | Penalty of 5, 10 or 15 GBP per day overdue. |
Useful links on VAT in Northern Ireland |
|
| Tax Administration in Northern Ireland | Tax authorities |
| Ministry of Finance in Northern Ireland | Ministry of Finance |
| Check a VAT number in Northern Ireland | Check a VAT number |
| EU VAT Guide | EU VAT Guide |
|---|
Need VAT assistance in Northern Ireland? Contact us now.
A foreign company carrying out transactions in Northern Ireland subject to Northern Irish VAT, may be required to appoint a tax representative. Established in Northern Ireland, the fiscal representative will fulfill the company’s VAT obligations to the Northern Irish tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.
Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.
To secure your operations, lighten your company’s administrative burden, and control tax risks in Northern Ireland.
Intra-Community and Northern Irish VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.
Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.
Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Northern Ireland, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.
Need a tax representative in Northern Ireland? Contact us now.
The VAT rates currently in force in Northern Ireland are as follows:
Need a tax representative in Northern Ireland? Contact us now.
Do you need a VAT fiscal representative in Northern Ireland? Certain operations may require VAT registration and the filing of VAT returns in Northern Ireland:
To check whether your activities give rise to VAT obligations in Northern Ireland, use our VAT simulator .
Need a VAT tax representative in Northern Ireland? Contact us now.
In Northern Ireland , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
Find out more:
Need a VAT tax representative in Northern Ireland? Contact us now.
You may need a VAT number in Northern Ireland to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.
Northern Irish VAT is named Value-added-Taxand the VAT numbers in Northern Ireland have the following structure: XI123456789.
The administrations in charge of VAT in Northern Ireland are the following: Tax authorities, Ministry of Finance.
VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Northern Ireland, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
To check if your activities require VAT identification in Northern Ireland, use our VAT simulator or contact us.
Companies with a VAT number in Northern Irelandmust complete and file dVAT decl arations in Northern Ireland detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly, quarterly , annually.
Failure to comply with the deadlines imposed by the Northern Irish authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Northern Ireland:
Need VAT assistance in Northern Ireland? Contact us now.
In addition to VAT returns, companies may be required to provide the Northern Irish authorities with Intrastat & EC Sales List returns:
Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.
In principle, a non-resident company in Northern Ireland can recover all or part of the VAT incurred on its expenses.
There are three possible scenarios:
Rely on our VAT recovery services in Europe. Contact us today.
*This information is subject to change without notice.
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