If you are trading and make transactions under the protocol, you’ll need to:
- put an “XI” prefix in front of your VAT number when communicating with an EU customer or supplier (your invoices will show an XI number ahead of your VAT number – for example, XI 123456789 – instead of GB)
- complete an EC sales list when selling goods from Northern Ireland to VAT registered customers in the EU
Source gov.uk
Latest Posts in "United Kingdom"
- UK VAT Rules on Online Prize Draws Face Scrutiny Amid New Voluntary Code and Industry Growth
- How UK Businesses Accidentally Trigger US State Sales Tax Through Ecommerce and Economic Nexus
- Director Liable for VAT Fraud and PAYE/NIC on Withdrawals: Ellis & Anor v HMRC (2026)
- UK VAT Gap Rises to £11.9bn in 2024–25, HMRC Reports 6.5% Shortfall
- Luzha v HMRC: VAT Late Submission Penalties Upheld, No Reasonable Excuse Found, Appeal Dismissed
