evidence: Goods sent to the Isle of Man from Northern Ireland are treated the same way as supplies to Great Britain. Goods sent to the Channel Islands are treated as exports from the EU for VAT purposes. For further information about exports, see VAT Notice 703: export of goods from the UK. [...] Businesses registered for VAT in the UK and which make distance sales from Northern Ireland should tell HMRC that they are as trading under the Northern Ireland Protocol. [...] - from Northern Ireland on sale or return, approval or similar terms to somebody in an EU member state, then you should treat this as a transfer of own goods (see section 9), this means that: