Under the Northern Ireland Protocol, EU VAT rules will continue to apply in Northern Ireland in respect of goods. This means that apart from changes related to using an EORI number starting with ‘XI’, there will be no changes for transactions in goods between Northern Ireland and EU businesses and consumers.
See also
- Accounting for VAT on goods moving between Great Britain and Northern Ireland from 1 January 2021
- How VAT will apply for goods imported into Northern Ireland from outside the UK or EU
Source gov.uk
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