The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note looks at a number of VAT issues associated with the special VAT status of Northern Ireland under the Brexit Withdrawal Agreement, including:
XI VAT numbers
claiming EU VAT refunds
obligations for online marketplaces
For an overview of Northern Ireland generally, see the Northern Ireland ― overview guidance note.
Further in-depth commentary on the law can be found in De Voil Indirect Tax Service V1.301 and V3.360.
A special Northern Ireland VAT number prefix of ‘XI’ is used to distinguish between transactions that take place under EU VAT law (ie supplies made under the Northern Ireland Protocol) and supplies made under UK VAT law.
This does not mean that there are different VAT numbers; the same VAT number is used for both kinds of transactions.
The UK has suggested that a business is trading under the Northern Ireland Protocol where:
goods are located in Northern Ireland at the time of sale
it receives goods in Northern Ireland from VAT registered EU businesses for business purposes
it sells or moves goods from Northern Ireland to an EU member state
VAT registration: Selling or moving goods in Northern Ireland
For the Protocol generally, see the Northern Ireland ― overview guidance
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