Shipping goods from Ireland to Northern Ireland involves no customs declarations or charges under the EU-UK agreements, according to Revenue. HMRC applies a combined €10,000 calendar-year distance selling threshold across the EU and Northern Ireland, with UK VAT reported through quarterly OSS returns by EU businesses registered for OSS.
At a glance
- Customs declarations
- Revenue says none apply to trade in goods between Ireland and Northern Ireland.
- Goods movements
- Revenue treats Northern Ireland as an EU Member State for goods movements.
- VAT threshold
- €10,000 in a calendar year across EU and Northern Ireland distance sales.
- OSS reporting
- EU businesses registered for OSS report UK VAT on Northern Ireland distance sales through their quarterly OSS return.
On this page
Customs for orders to Northern Ireland
Revenue says trade in goods between Ireland and Northern Ireland has no customs declarations or charges under the EU-UK agreements. Revenue also treats Northern Ireland as an EU Member State for goods movements.
Start your dispatch instructions with the route: goods sent from Ireland to Northern Ireland. Use that wording in the instructions you give whoever packs and sends your Shopify orders. If your existing notes group destinations under a UK heading, add an entry that names Northern Ireland.
For customer delivery information, use Revenue’s statement about customs declarations and charges. Attribute it to Revenue and specify the goods movement it covers. Put the source link beside the statement so a customer can read the original guidance.
Review any saved customer reply about customs before using it for a Northern Ireland order. Replace instructions to complete a customs declaration for this route with Revenue’s stated position.
Northern Ireland distance sales VAT
According to HMRC, the pan-EU distance selling threshold is €10,000 (£8,818) in a calendar year, applying from 1 July 2021. It covers total distance sales to customers across the EU and Northern Ireland.
Include distance sales to customers across the EU and Northern Ireland in your threshold calculation. Use the same calendar year for every destination total you add.
- Identify the calendar year you are reviewing and put it at the top of your working record.
- Gather the distance sales records for customers across the EU and Northern Ireland for that year.
- Group the sales by destination so you can trace each subtotal to the underlying orders.
- Add the destination subtotals and compare the combined amount with €10,000.
- Save the calculation with the order records used to produce it.
For your Shopify orders, record the order reference, sale date, destination and sales amount in the working record.
When reviewing an existing spreadsheet, check its date range and destination coverage before using its total. If it covers a different period, rebuild the calendar-year calculation from the underlying sales records. Name any missing destination records in the handover to your accountant.
Prepare Northern Ireland records for OSS
HMRC says an EU business registered for OSS reports UK VAT on Northern Ireland distance sales through its quarterly OSS return. Check whether your business is registered for OSS before assigning the reporting work.
If your business is registered, prepare the Northern Ireland distance sales records for the quarter being reported. Label the records with the destination and reporting period, then pass them to whoever prepares the OSS return.
Include your OSS registration details in that handover. If an accountant manages several stores or businesses for you, identify the business responsible for the sales on the file. Provide the underlying order records alongside any subtotal you have calculated.
Assign responsibility for gathering the records and preparing the return. Record where the supporting files are stored so the person handling VAT can retrieve an order when checking the figures.
If you are unsure whether your business is registered, ask whoever handles your VAT to check its OSS registration. Give them the Northern Ireland sales records and any existing OSS registration information with the request.
What delivery to Northern Ireland costs
For a 1 kg parcel from Ireland to Northern Ireland, the cheapest bookable price was €14.30 with GLS, with a delivery estimate of 6–8 days, in prices checked on 5 October 2026.
For a 5 kg parcel on the same route, the cheapest bookable price was €15.40 with GLS, also with a delivery estimate of 6–8 days, in prices checked on 5 October 2026.
Use the Northern Ireland route page to review prices for the parcel weight you plan to send. Record the weight, carrier, price, delivery estimate and check date together when preparing your delivery budget.
For an order ready to dispatch, enter its weight and Northern Ireland destination in the quote tool. It lists prices for those details, cheapest first. Read the delivery estimate alongside the price before choosing a service.
If you are preparing customer delivery wording from a quote, describe the delivery period as an estimate. Include the chosen service and parcel weight in your internal booking record so you can match the purchase to the order.
Questions
Do Shopify orders from Ireland to Northern Ireland need customs declarations?
Revenue says trade in goods between Ireland and Northern Ireland has no customs declarations or charges under the EU-UK agreements.
What is the Northern Ireland distance sales VAT threshold?
HMRC states a combined €10,000 threshold in a calendar year. It covers total distance sales to customers across the EU and Northern Ireland.
Do Northern Ireland sales count towards the EU distance selling threshold?
Yes. HMRC includes Northern Ireland distance sales in the combined total with distance sales to customers across the EU.
Can an Irish seller report Northern Ireland VAT through OSS?
HMRC says an EU business registered for OSS reports UK VAT on Northern Ireland distance sales through its quarterly OSS return.
Sources
- Revenue: Revenue advises online shoppers of the introduction by the European Union (EU) of a new Union Handling Fee for goods bought from outside the EU, read 10 October 2026
- Revenue: Information on movements involving Northern Ireland, read 10 October 2026
- HM Revenue & Customs: VATNIEU3720 - Supply and acquisition: distance selling: VAT treatment - HMRC internal manual - GOV.UK, read 10 October 2026
Spotted something out of date? Email hello@postcompare.ie and we will correct it.
PostCompare
PostCompare compares courier prices for parcels sent from Ireland. Every post links the pages its facts come from and, where a route is involved, shows our own prices beside it. About PostCompare
