How to handle sales to Northern Ireland from UK based store?

How to handle sales to Northern Ireland when your Shopify store registration address is in the UK and you are UK VAT registered.


Under Brexit arrangements Northern Ireland is left to be part of European Union when it comes to sales of physical products. Special rules are applicable for sales from the UK to Northern Ireland.

HMRC regulation can be found here :

Merchants that fulfil simultaneously all the following criteria should account for VAT on the sales of eligible low value goods in consignments not exceeding £135 in value into Northern Ireland on their IOSS returns:

  • Merchant is registered in the UK , or sells from the UK (if merchant uses Bookvault in the UK they fulfil this criteria)
  • Merchant is registered for UK VAT
  • Merchant is registered for IOSS

Shopify do not have separate country as a delivery option. Northern Ireland is identified based on the zip code provided by the customer. (ZIP codes started with BT → Northern Ireland) 

In that case the setting for Northern Ireland for the EAS EU Compliance application should be as follows

Go to Apps → EAS EU Compliance , scroll down to DEFAULT VALUES FOR THE PRODUCT ATTRIBUTES section and check Handle Northern Ireland as IOSS option.

Notice!  Merchant also have to notify HMRC on their IOSS number.

To notify HMRC please use this link Tell HMRC you’re registered for the VAT IOSS in the EU - GOV.UK (


If the Merchant does not fulfill the above 3 criteria the option should be off: