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Northern Ireland ― other issues relating to Northern Ireland


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit

Northern Ireland ― other issues relating to Northern Ireland


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit
imgtext

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

  2. •

    it receives goods in Northern

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  • 18 Jan 2024 11:30

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