The EU’s e-commerce package will introduce changes from 1 July 2021, relating to the movement of goods from Northern Ireland to the EU as well as imports of low value goods into the EU or Northern Ireland.
These changes will influence:
- selling or supplying goods from Northern Ireland to non-VAT registered customers in the European Union (EU)
- making supplies of goods from the EU to non-VAT registered customers in Northern Ireland
- 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))
- non-EU businesses with goods located in Northern Ireland at the point of sale
It will also affect the online marketplaces that facilitate the sale of goods:
- located in Northern Ireland (or the EU) by non-EU businesses to non-VAT registered customers in EU and Northern Ireland consumers
- from Great Britain to consumers in Northern Ireland and the EU
To learn more about these changes, you can view the government guidance
here.