United Kingdom Tell HMRC if you sell goods in Northern Ireland or move goods between Northern Ireland and the EU from 1 January 2021 06 December 2020135 views1 min read Source HMRC Brexit Postponed VAT Accounting – Monthly Import VAT Statement required to account for and recover import VAT Brexit – Northern Ireland ‘XI’ VAT and EORI number – When to charge VAT? Which VAT number to be used?