Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
No. For goods, Northern Ireland stays on the European side of the line.
No. For Great Britain a purchase has been an import since Brexit, but goods from Northern Ireland still count as intra-Community for VAT. Suppliers there have, for goods, a VAT number that starts with XI — that prefix is the fastest way to tell the two apart.
Look at the VAT number on the invoice
A supplier in the UK
What does the VAT number start with?XI applies to goods.
In practice that saves you a customs declaration. On a purchase in Belfast you follow the same route as on a purchase in the Netherlands: the question is whether your supplier applies his margin scheme or reverse-charges the VAT.
So always look at the VAT number on the invoice before treating a shipment as an import. GB and XI look almost the same on paper, and the consequences diverge widely.
Yes, it is an import. Since 1 January 2021 the United Kingdom is a third country for VAT purposes. Goods coming from the UK into Belgium are therefore no longer an intra-Community acquisition but an import, with a customs declaration and Belgian import VAT.
Yes. Ireland is a member state of the European Union and part of the customs union. A piece you buy in Dublin or Cork therefore does not come in as an import: no customs declaration, no import duties and no import VAT. You follow the same route as on a purchase in the Netherlands or France.
Vintro Pro keeps, per piece, what you paid, when, and where it came from. Your stock list and your margin VAT build themselves while you work.
30 days free, no card number.