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?
- No
Was VAT charged on the goods?
- 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?
- No
- No
Are you using one of the above?