Sage 200 Brexit - Record import and export transactions - Northern Ireland only

After the 1 January 2021, if you are based in the Northern Ireland, some new rules apply when trading with companies in the EU or the Rest of the World. The information in this article is provided for general guidance only, consult your accountant or the HMRC if you require further guidance on the correct VAT code and rates to use.

 NOTE: The new VAT Codes listed in this article are the default numbers that will be automatically created in Sage 200cloud Professional 2020 R2 (and above), Sage 200cloud Standard, Sage for Education and Sage 200 Extra Online Update (2016 SP4) - further information can be found here. For information on creating these VAT Codes for older versions of Sage 200 click here. 

Key

Abbreviation	Description
ROI	Republic of Ireland
UK	United Kingdom
GB	Great Britain (England, Scotland and Wales)
NI	Northern Ireland
EU	European Union
ROW	Rest of World

Trading with the EU/ROW

Goods - Imports  

From	To	Business / Customer	Goods / Services	UK VAT Treatment	Sage 200	Rate
ROW (Excl. EU)	NI	Business	Goods	VAT has been postponed	New VAT code 18 Boxes 1, 4 & 7	20%
				VAT has not been postponed (Import VAT paid at customs)	VAT Code 1 Boxes 4 & 7	20%
EU				Purchase Goods (Intra EU)	VAT code 8 Boxes 2, 4, 7 & 9	20%

Further information on postponed accounting can be found here.

Services – Purchase  

From	To	Business / Customer	Goods / Services	UK VAT Treatment	Sage 200	Rate
EU / ROW	NI	Business	Services	Reverse charge	New VAT code 16 Boxes 1, 4, 6 & 7	20%

Goods – Exports  

From	To	Business / Customer	Goods / Services	UK VAT Treatment	Sage 200	Rate
NI	ROW (Excl. EU)	Both	Goods	Zero Rated	VAT code 2 Box 6	0%
	EU	Business	Goods	Zero Rated	VAT code 4 Boxes 6 & 8	0%
		Customer	Subject to VAT in the country of the customer	Zero Rated	VAT code 4 Boxes 6 & 8	0%
			Subject to UK VAT	Standard rate	VAT code 1 Boxes 1 & 6	20%

Services – Sale  

From	To	Business / Customer	Goods / Services	UK VAT Treatment	Sage 200	Rate
NI	EU / ROW	Business	Services	Zero Rated	VAT code 2 Box 6	0%
		Customer	Services	UK VAT charged by seller	VAT Code 1 Boxes 1 & 6	20%

Trading with GB  

Our current understanding is that GB/NI transactions will continue to be treated as domestic sales and purchases from a VAT perspective.

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This article provides general rather than specific guidance to assist all of our customers, including both in the United Kingdom and Republic of Ireland. We always do our best to make sure that the information is correct but as it's general guidance, no guarantees can be made concerning its suitability for your particular needs. The information is valid for our general customer base at the time of publishing and is provided without any warranty of any kind, express or implied. You should take professional advice if you require specific guidance on your individual circumstances, for example to ensure that the results obtained from using our software comply with statutory or regulatory requirements. For VAT, customs and excise and duties enquiries you should contact The Revenue. In no event will we be liable to you for any direct, indirect, consequential or incidental loss or damage arising out of or in connection with your use of the information provided.
The VAT or tax codes used in this article are based on the default or recommended codes set up in the software. These may be different in your software.