The EU’s e-commerce package 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 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. HMRC has sent us a number of Q&As one of which confirms that the One Stop Shop procedure should be available for businesses in Northern Ireland to register from 1 July 2021. We have written to HMRC seeking confirmation of this.
It should be noted however that the Import One Stop Shop (IOSS) system will not be available in the UK from 1 July 2021; until the system is fully implemented businesses can register in any EU Member State.
Two new EU-wide IT systems will be introduced: one for the declaration and payment of VAT on imports of low value consignments (IOSS); and the other for the declaration and payment of VAT on B2C sales of goods within the EU (OSS).
The changes will affect businesses:
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sending low value goods to Northern Ireland (or the EU) from outside the EU and Northern Ireland (including from Great Britain (England, Scotland, and Wales)).
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non-EU businesses with goods located in Northern Ireland at the point of sale.
It also affects online marketplaces that facilitate the sale of goods:
More information is available on GOV.UK and in HMRC’s Q&A (included in this bulletin).
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