Northern Ireland ― other issues relating to Northern Ireland

Produced by Tolley
Northern Ireland ― other issues relating to Northern Ireland

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Northern Ireland ― other issues relating to Northern Ireland
  • When are XI VAT numbers used?
  • Notifying HMRC of trading under the Protocol
  • How are EU VAT refunds affected by the Protocol?
  • Obligations for online marketplaces
  • Practical points ― other issues relating to Northern Ireland

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:

  1. XI VAT numbers

  2. claiming EU VAT refunds

  3. 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.

When are XI VAT numbers used?

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:

  1. goods are located in Northern Ireland at the time of sale

Popular documents