Vat N Ireland

[JoeRoberts]

If I invoice goods to a NI based customer but deliver the goods for him to a depot he rents in Cork do I charge Vat. We currently charge no vat when we deliver to him in NI and he expects same treatment but I disagree. His accountant says triangulation covers it but that doesn't make sense.

 

[mathepac]

Surely he needs a VAT exemption certificate to have goods delivered VAT-free to an address in Ireland.

 

[peemac]

You are correct.
If you had a vat inspection you would have to show that these goods were exported to NI.

I had an inspection about 5 years ago and I had to show the shipping invoice and tracking for a few shipments to EU vat registered customers.