VATupdate
VAT

Proposal Council Directive amending VAT Directive 2006/112/EC as regards the identification of taxable persons in Northern Ireland

In Article 215 of Directive 2006/112/EC, the following paragraph is added:
‘The prefix “XI” shall be used for Northern Ireland’.

Source ec.europa.eu

See also EU VAT Directive 2006/112/EU & Implementing Regulation 282/2011 – Current versions. This link also incuded a verrion of the EU VAT Directive as applicable per Jan 1, 2021 (with the changes due to the E-Commerce Directive only being effective July 1, 2021)

 

 

Sponsors:

Advertisements: