Equipment auction in Belfast (NI)

[MadScientist]

Hence once you show via the  action invoice that NI vat was paid no further import vat will be due on import in the ROI

That was what I originally thought. But I have found to my cost that realty is different. The powers that be are just whacking VAT on to top of the Purchase+Postage price, and are not interested when you point out the item was sent from the North.

In theory Northern Ireland could enjoy the best of both worlds, but certain elements are too stuck in their ways.

What powers ?  I’ve brought in a lot from NI if the paperwork is right there is no additional vat , yes if the goods are of uk mainland origin or yea shipped through NI to the ROI vat is charged.  But if you buy in NI goods in free circulation there the vat is treated as normal EU vat and if you’re registered you can offset it if not you pay the vat like everything else

Note the vat is on the aunction process

[MadScientist]

Technically the VAT works out the same (in the end) whether you are in NI, UK, EU or RoW when purchasing from N.Ireland or UK.
It's all about whether you are registered or not.

N.Ireland or UK Buyer = Get charged VAT, claim it back if VAT registered.
EU Buyer = Provide your VAT number (if you have one) to avoid VAT being added.
RoW = Should be no VAT added by seller, watch out for your own jurisdictions import tariffs and VAT of course.

Firstly you can’t claim back non Eu vat easily,  in reality the non eu country is not obliged to give you back second hand vat hence you can in effect get a double vat issue , this is nothing new

Secondly if you are eu. And vat registered ,  At registered aunction you  still pay the vat in NI but in this case you can claim back that “ input vat “ as it’s EU VAT

As the AUNCTION  is in NI you will still pay Ni vat as the “ service is being carried out there AS OPPOSED TO an export Sale

[bookaboo]

Firstly you can’t claim back non Eu vat easily,  in reality the non eu country is not obliged to give you back second hand vat hence you can in effect get a double vat issue , this is nothing new

Yes claiming it back is a pain, which is why you should make sure it doesn't get charged in the first place if possible.

Secondly if you are eu. And vat registered ,  At registered aunction you  still pay the vat in NI but in this case you can claim back that “ input vat “ as it’s EU VAT

I'll check with the person responsible at the office but I think in this case you still provide your EU VAT number, they check it and if its valid, no VAT.
That was 100% the case before brexit and I'm pretty sure that's how it operates now, I'm no accountant though .

As the AUNCTION  is in NI you will still pay Ni vat as the “ service is being carried out there AS OPPOSED TO an export Sale

You could be right, that would be interesting though.....  for example if an NI company were to design electronics for an EU customer (i.e. a service carried out in NI), the EU customer has to pay the VAT and can't claim it back?

[Towger]

NI sellers (the ones have purchased from) are still insisting on adding UK VAT. Customs are then adding IE VAT on top.  I have given up buying from small companies the NI/UK at this stage.  Just the larger ones who handle it correctly.

[MadScientist]

NI sellers (the ones have purchased from) are still insisting on adding UK VAT. Customs are then adding IE VAT on top.  I have given up buying from small companies the NI/UK at this stage.  Just the larger ones who handle it correctly.

That’s incorrect for a service provided in the ni they claim back the uk vat and charge you EU vat

[MadScientist]

Firstly you can’t claim back non Eu vat easily,  in reality the non eu country is not obliged to give you back second hand vat hence you can in effect get a double vat issue , this is nothing new

Yes claiming it back is a pain, which is why you should make sure it doesn't get charged in the first place if possible.

Secondly if you are eu. And vat registered ,  At registered aunction you  still pay the vat in NI but in this case you can claim back that “ input vat “ as it’s EU VAT

I'll check with the person responsible at the office but I think in this case you still provide your EU VAT number, they check it and if its valid, no VAT.
That was 100% the case before brexit and I'm pretty sure that's how it operates now, I'm no accountant though .

As the AUNCTION  is in NI you will still pay Ni vat as the “ service is being carried out there AS OPPOSED TO an export Sale

You could be right, that would be interesting though.....  for example if an NI company were to design electronics for an EU customer (i.e. a service carried out in NI), the EU customer has to pay the VAT and can't claim it back?

Correct if a eu vat registered carries out or buys a service physically provided in the non eu country you cannot reclaim the  foreign vat.

Vat reclaim occurs where the goods are exported and subsequently imported or carried out domestically but not where the service is provided physically in another vat jurisdiction