Businesses in Great Britain
Since leaving the European Union, purchases of goods from EU businesses by businesses in Great Britain (UK excluding Northern Ireland) are classed as imports, in the same way as goods purchased from the rest of the world.
If you import goods, you have the option to postpone any import VAT due, and account for it on your VAT return when you receive a monthly statement of postponed import VAT from HMRC. If you are eligible to reclaim VAT, you can reclaim the import VAT on the same return. See Import VAT - Option 1: Postponed VAT Accounting (PVA).
Alternatively, you (or usually the shipping company/customs agent on your behalf) can pay any import VAT due at the point of entry of the goods into the country. If you are eligible to reclaim VAT, you can reclaim the import VAT when you receive your C79 certificate from HMRC. See Import VAT - Option 2: Pay import VAT when goods enter the country.
Imports of consignments of under £135 have different rules. See VAT on imports under £135.
Businesses in Northern Ireland
Purchases of goods from the EU by a business in Northern Ireland are classed as intra-EU purchases of goods, known as acquisitions. Acquisitions VAT is normally due and is accounted for by the purchaser: Purchases of goods from the European Union to Northern Ireland.
