Source ec.europa.eu
Proposal:
- A special VAT identification number for businesses in Northern Ireland, so that EU VAT provisions can be applied to goods
- Under the Protocol, EU VAT legislation will continue to apply to goods traded in Northern Ireland. Goods sold and transported from Northern Ireland to the EU (and vice-versa) will be treated as cross-border supplies of goods within the EU, including for VAT exemption and deduction purposes.
- Supplies of services in Northern Ireland will be subject to the UK VAT rules after the end of the Brexit transition period.
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