Northern Ireland VAT on Irish goods and services

[Mr Blobby]

In the post-Brexit protocol world, where NI is sort of part of the EU with a North Sea border then how does self-build VAT exemtption work for goods and services from the South?

 

If an Irish company (like KORE) supplies me goods, and charge VAT, do I claim it back in the normal way?

If an Irish company provides installation services, should it be VAT free, like a UK builder would be expected to do?

 

If an Irish company does supply and fit, then how does that work? 🤔😕

 

 

[dpmiller]

Shed company down south was happy to zero our supply and install.

[Mr Blobby]

I meant Irish Sea border of course 🙄

[Ronan 1]

I had a few window companies in the south supply and fit and none would do vat free , same actually for precast slabs and stone

[Mr Blobby]

51 minutes ago, Ronan 1 said:

I had a few window companies in the south supply and fit and none would do vat free , same actually for precast slabs and stone

 

Yes, I'm anticipating the same refusal, in which case can I claim the VAT back in the normal way? 

 

And, if VAT reclaim is the same as within the UK, then supply and fit is easier to claim the VAT back on?

 

Edited June 12, 2022 by Mr Blobby

[Ronan 1]

My understanding is no you can't BUT I'd be delighted to be wrong

[Mr Blobby]

51 minutes ago, Ronan 1 said:

My understanding is no you can't BUT I'd be delighted to be wrong

 

No to claiming VAT back in the normal way?

 

What about main contractors in the North?  Do they pay VAT on construction goods and services from companies from the South? 

 

I know that non-construction is zero-rated still on goods between limited companies over the border.   I'll need to go and read those emails I've been getting from HMRC  😕

[Ronan 1]

26 minutes ago, Mr Blobby said:

No to claiming VAT back in the normal way?

Yes that's my take on it BUT I could and often am wrong. Of you find out different let me know as it will make a difference to some big purchases 8ve coming up

[Mr Blobby]

29 minutes ago, Ronan 1 said:

Yes that's my take on it BUT I could and often am wrong. Of you find out different let me know as it will make a difference to some big purchases 8ve coming up

 

I started reading through the protocol documents and lost the will to live.

 

I'll email my QS and ask him about goods from the South.  He's paid to know about this stuff but my guess is he'll be as clueless as me.  I'll report back if I get a reliable answer.

 

Before Brexit, did self-builders reclaim VAT paid on goods bought from EU companies? 

 

Edited June 12, 2022 by Mr Blobby
EU question pre-brexit

[Gone West]

13 hours ago, Mr Blobby said:

Before Brexit, did self-builders reclaim VAT paid on goods bought from EU companies? 

Yes, well I did.

Edited June 13, 2022 by Gone West

[Temp]

My understanding is...

 

When an overseas company exports to the UK they should do so free of their VAT or whatever it's called in their country (BTW in Belgium).

 

Depending on the value they should either charge UK Vat or no UK VAT. I think the break point is £135 but that may have changed.

 

On arrival in the UK you will/should be charged UK VAT if not already paid and possibly customs Duty.

 

Any UK VAT charged can be reclaimed subject to the normal rules that apply to UK purchases.

 

Any foreign VAT paid in error cannot be reclaimed but I bet HMRC miss some hidden away in the spreadsheets.

 

If it's a lot of money best consult an expert.

 

 

 

[Temp]

On 12/06/2022 at 18:50, Mr Blobby said:

Before Brexit, did self-builders reclaim VAT paid on goods bought from EU companies? 

 

 

Yes I did.