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em43
September 22, 2022
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Box 8 figure

  • September 22, 2022
  • 1 reply
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Hi 

We are in England and have been selling goods to Northern Ireland and Ireland for a number of years. I have always used the VAT code 0.0% ECG for the Ireland customers and this would then be included in the box 8 figure on the VAT return. I have only just now noticed the wording has changed on the box 8 figure to 'Box 8 Total value of dispatches of goods and related costs (excluding VAT) from Northern Ireland to EU Member States' so does this mean, because we are in England selling the goods and not NI that Box 8 should now be empty? If that is the case what VAT code should I now be using?

Best answer by paul72

Hi @em43 

 

Did you miss the whole Brexit thing?

It wasn't in the news much but was quite big in its own way! :smileylol:

 

Yes - ECG codes are now defunct except for NI to EU trade.  For VAT purposes, GB to EU trade is now the same as GB to anywhere else - use Exempt or Z=0% or set up a custom VAT code (I use Export=0% for this).

 

No need any more to hold on to customer VAT numbers for zero rating but you will need to retain proof of export (HMRC was always pretty lenient on intra-EU trade while asking for more evidence of ROW export).

 

Hope this helps.

1 reply

paul72
paul72Answer
September 22, 2022

Hi @em43 

 

Did you miss the whole Brexit thing?

It wasn't in the news much but was quite big in its own way! :smileylol:

 

Yes - ECG codes are now defunct except for NI to EU trade.  For VAT purposes, GB to EU trade is now the same as GB to anywhere else - use Exempt or Z=0% or set up a custom VAT code (I use Export=0% for this).

 

No need any more to hold on to customer VAT numbers for zero rating but you will need to retain proof of export (HMRC was always pretty lenient on intra-EU trade while asking for more evidence of ROW export).

 

Hope this helps.

E
em43Author
September 22, 2022

Thank you paul72, thats really helpful :smileyhappy:

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