Is the transaction covered by the Northern Ireland protocol? Yes Has the VAT registration number been provided to the supplier? Yes If bought in the UK would the goods be zero rated or standard rated? Zero rated Standard rated No Was VAT charged on the goods? Yes No No Does the import exceed the import reverse charge threshold of £135? Yes Are you using postponed accounting to account for import VAT on the VAT Return? Yes Are you using one of the above? Yes No No No Are you using one of the above? Yes No