Commission proposes to amend VAT rules to accommodate trade with Northern Ireland after the transition period

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.

Brexit