Value Added Tax Act 1994 Schedule 9ZA paragraphs 1–7

Charge to VAT

Section 1 of Schedule 9ZA establishes the charge to VAT on goods acquired in Northern Ireland from an EU member state, sets out who is liable, and defines the term "NI acquisition VAT".

• VAT is charged on goods acquired in Northern Ireland from an EU member state, calculated by reference to the value of the acquisition and at the standard rate under section 2 (unless paragraph 16 applies)
• The person who acquires the goods is liable for the VAT, which becomes due at the time of acquisition, subject to any specific accounting and payment rules
• VAT charged under this Schedule is known as "NI acquisition VAT", and any general reference to VAT in the Act includes NI acquisition VAT
• HMRC has the power to make regulations modifying how existing VAT legislation applies to NI acquisition VAT or to goods acquired in Northern Ireland from a member state