Schedule 9ZA, Part 1, paragraph 2(1)

NI acquisition VAT is charged on any acquisition from a member State of any goods where— the acquisition is a taxable acquisition, it takes place in Northern Ireland, it is not in pursuance of a taxable supply (see section 4(2)), and the person who makes it is a taxable person or the goods acquired are subject to a duty of excise or consist in a new means of transport.

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Source: legislation.gov.uk · retrieved 2026-07-28