International VAT Rules –
Place of Supply, Imports, Exports & Brexit NI Protocol
Trading internationally creates several VAT risks for businesses. Understanding place of supply rules, dealing with VAT on imports and exports, and complying with the Brexit Northern Ireland Protocol are all essential for avoiding penalties, delays, or loss of VAT recovery.
At My Tax Consultants, we support businesses involved in cross-border trade with accurate VAT guidance. Our team breaks down international VAT obligations so you can manage overseas transactions correctly from the start.
Understanding the Place of Supply Rules
The place of supply determines where VAT is due for goods and services. For goods, this depends on the movement of items between countries. For services, the rules vary depending on whether the customer is a business or an individual and their location.
Many businesses get caught out by the different treatment for B2B and B2C services. We help clarify which country’s VAT applies, when reverse charge rules are relevant, and how to report these transactions in your VAT return and EC Sales List (where applicable).
Incorrectly applying place of supply rules can result in missed output tax or disallowed input VAT, especially in sectors like consultancy, digital services, events, and hiring of goods.
VAT on Imports
Since the UK left the EU, import VAT rules have changed significantly. Most goods brought into the UK from abroad are now subject to import VAT, regardless of their origin. We help clients account for import VAT correctly, including through:
- Use of postponed VAT accounting
- Recording import VAT on VAT returns
- Assessing documentary requirements for claiming input tax
We also support businesses dealing with freight agents, ensuring the right party accounts for VAT and any duty is handled properly. Where goods are imported and then re-exported, we assess VAT relief options to reduce exposure.
VAT on Exports
Correct treatment of exports is critical to avoid VAT being applied unnecessarily. Goods sent outside the UK to non-EU or EU customers can be zero-rated for VAT, but strict evidence requirements apply.
We advise on when goods qualify for zero-rating, what documents must be kept, and how to deal with deposits, staged deliveries, and consignment stock. For services, we guide on B2B vs B2C treatment and when reverse charge applies.
Where a business is supplying goods via online platforms to customers abroad, we advise on the use of OSS/IOSS and VAT registration in the EU or elsewhere.
Brexit and the Northern Ireland Protocol
The Northern Ireland Protocol creates a unique VAT position for trade between Northern Ireland, the rest of the UK, and the EU. For VAT purposes, Northern Ireland remains part of the EU single market for goods but not for services.
We help businesses trading in or through Northern Ireland understand how to:
- Apply the correct VAT treatment for EU and GB sales and purchases
- Complete the correct documentation (invoices, VAT returns, Intrastat if required)
- Identify when UK or EU VAT registrations are needed
The dual VAT treatment creates compliance risks that must be carefully managed, especially for businesses with mixed transactions.
Clarity for Cross-Border VAT
We support businesses of all sizes, from SMEs to large traders, with international VAT issues. Our aim is to provide timely, accurate advice so you apply the correct VAT treatment, maintain proper records, and remain compliant with HMRC and overseas tax authorities.
Contact Us for VAT on International Trade
From determining the place of supply to handling VAT on imports and exports, and complying with the Brexit NI Protocol, My Tax Consultants helps you meet cross-border VAT requirements with precision. Get in touch to avoid errors, recover the right input VAT, and meet reporting deadlines confidently.
