HMRC has published a new policy paper on the EU’s ‘e-commerce package’ that will introduce changes from 1 July 2021 in respect of the movement of goods from Northern Ireland to the EU and imports of low-value goods (less than £135/€150) into the EU or Northern Ireland. The package also introduces new rules for supplies made through online marketplaces, similar to those already applying in Great Britain and partly in Northern Ireland.
The intra-EU part of the e-commerce package applies to both goods and certain electronically supplied services throughout the EU. However, as the Northern Ireland Protocol only applies to goods, the UK’s implementation of the EU’s e-commerce package will only apply to supplies of goods in respect of Northern Ireland. This means that supplies of services to or from Northern Ireland do not count towards the distance selling threshold.
The imports part of the package applies to goods that are imported into Northern Ireland or the EU from outside the EU. Changes to UK VAT legislation for the one-stop shop and imports one-stop shop have been introduced via government amendments to Finance Bill 2021.
HMRC has published a new policy paper on the EU’s ‘e-commerce package’ that will introduce changes from 1 July 2021 in respect of the movement of goods from Northern Ireland to the EU and imports of low-value goods (less than £135/€150) into the EU or Northern Ireland. The package also introduces new rules for supplies made through online marketplaces, similar to those already applying in Great Britain and partly in Northern Ireland.
The intra-EU part of the e-commerce package applies to both goods and certain electronically supplied services throughout the EU. However, as the Northern Ireland Protocol only applies to goods, the UK’s implementation of the EU’s e-commerce package will only apply to supplies of goods in respect of Northern Ireland. This means that supplies of services to or from Northern Ireland do not count towards the distance selling threshold.
The imports part of the package applies to goods that are imported into Northern Ireland or the EU from outside the EU. Changes to UK VAT legislation for the one-stop shop and imports one-stop shop have been introduced via government amendments to Finance Bill 2021.
