Value Added Tax Act 1994 Schedule 9ZA paragraph 6

Acquisitions from persons belonging in member States

Paragraph 6 of Schedule 9ZA deals with how VAT applies to triangular and installation supply chains where goods move from an EU member State to Northern Ireland through an intermediate supplier belonging in a member State, and sets out when such transactions give rise to a taxable acquisition by the UK-registered customer.

• Where an original supplier sends goods from a member State to Northern Ireland via an intermediate supplier belonging in a member State, and the customer is UK VAT-registered, the original supply is disregarded and the intermediate supplier's supply to the customer is treated as an intra-EU acquisition in Northern Ireland
• Where a member State supplier installs or assembles goods at a location in Northern Ireland for a UK VAT-registered person, that supply is treated as involving removal from a member State to Northern Ireland and gives rise to a taxable acquisition rather than a taxable supply
• Both the triangular supply and installation supply treatments only apply if the intermediate supplier or the supplier (as appropriate) meets information and documentation requirements set by HMRC in regulations
• A person is treated as belonging in a member State only if they are taxable there, have no business or fixed establishment in Northern Ireland, do not usually reside there, and are not identified or required to be identified for VAT in Northern Ireland