This article outlines the protocol for UK merchants utilizing the IOSS scheme when dealing with orders sent to Northern Ireland.
Note! This is only applicable to the UK based merchants that use IOSS scheme.
In accordance with Brexit arrangements Northern Ireland remains to be considered as part of EU for delivery of goods from the UK. As per these arrangements all sales of goods from the UK to Northern Ireland are subject to the UK VAT. If the order value is below 135 GBP the order should be reported as an IOSS sale. Sales over 135 GBP are to be considered and treated as internal UK sale.
IOSS Northern Ireland sales are to be reported as exports in the UK VAT report (0 VAT applied) , over 135 GBP sales to Northern Ireland are reported in the UK VAT report as usual internal sales to the UK .
More on these arrangements you can read here: Tell HMRC you’re registered for the VAT IOSS in the EU - GOV.UK (www.gov.uk)
Note! You have to notify your IOSS number to HMRC.