Sell goods to an overseas business (NI)
Overview for businesses in Northern Ireland
When you sell goods to a VAT registered business in a different country, the VAT is zero rated but you still need to make a customs declaration.
Before you start, make sure you have an Economic Operators Registration and Identification (EORI) number starting with XI.
Create a sales invoice
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Go to Sales, Sales Invoices, and select New Invoice.
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In the Customer field, select your overseas customer from the list, or type the customer name. If the customer is not a saved contact, select Add a customer to create a record for them.
Make sure each customer has the correct country set on their address and a VAT registration number where applicable.
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On the first invoice line, select a product from the list, or start typing its name to find it. If the product is not a saved item, enter a description for the item or select Create item to create a record for it.
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In EU Goods/Services select Goods (and related services). The VAT rate will be zero rated and cannot be edited.
Repeat on a new line for as many items as you need to add to your invoice.
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Select Save.
The VAT return
Sales to the EU
Sales of goods are reported in Box 1 - VAT due in this period on sales and other outputs and Box 6 - total value of sales and all other outputs excluding any VAT.
The VAT on sales is zero rated so there is no VAT value recorded on the return.
Sales to rest of the world
Sales of goods are reported in Box 6 - total value of sales and all other outputs excluding any VAT.
The VAT on sales is zero rated so there is no VAT value recorded on the return.
