»Ê¹ÚÌåÓýapp

If a business based in an EU member state makes sales of goods to non-business customers in Northern Ireland, distance selling rules may apply.

»Ê¹ÚÌåÓýapp business is not required to register in respect of those supplies of goods until the distance selling threshold is exceeded and the place of supply becomes the UK.

»Ê¹ÚÌåÓýapp option to make the place of supply the UK whilst making distance sales below the threshold is available.

A business may not need to register under Schedule 1A if all its supplies to non-business customers in the UK are reported using the One Stop Shop scheme.