Northern Ireland VAT rate: 20%
The Northern Ireland standard VAT rate is 20%, in GBP. Reduced and special tiers, the registration threshold, e-invoicing status and the reviewed source are below.
Rate tiers
| Tier | Rate | Applies to |
|---|---|---|
| Standard | 20% | Standard |
| Reduced | 5% | Reduced |
| Zero-rated | 0% | Zero-rated |
Northern Ireland follows United Kingdom rates for goods while remaining inside the EU VAT area.
Sources: HM Revenue & Customs — VAT rates · Last reviewed 2026-09-14
Registration and e-invoicing
- Registration threshold
- £90,000
- Threshold notes
- Follows the United Kingdom threshold for goods.
- E-invoicing status
- none
- E-invoicing model
- reporting model. No general mandate Formats: Peppol.
Threshold source: HM Revenue & Customs — VAT registration
E-invoicing source: HM Revenue & Customs
How Northern Ireland compares
Northern Ireland ranks 25 of 31 supported jurisdictions by standard rate. The closest standard rates are:
See the full ranked rate table for every supported jurisdiction.
Use the Northern Ireland rate
Orientation only. The rate can depend on the exact supply and the customer's status. The linked authority publication governs.
VAT.tools checks a VAT number against the authority and keeps the source and observation time with the result.