Changes to the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
- Special Procedures
Where a person is required to hold evidence that goods have been placed within a special customs procedure, that evidence should consist of:
- the master reference number (MRN) of the entry to the special procedure; and
- the importer’s EORI number.
- The following text has the force of law under regulation 19 of the Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
Where a non-taxable person is entitled to a VAT related credit on the removal of goods from Great Britain to Northern Ireland, such a credit shall be calculated:
- in the case of goods purchased, by applying the VAT fraction to the price paid when purchased in the UK from a UK VAT registered seller
- in the case of goods imported into the UK by the purchaser, the total amount of import VAT paid.
- in the case of goods manufactured, by the sum of the VAT paid in the UK on all goods used in the making of the product removed.
- XI indicator
Under Regulation 24, where a taxable person is required to notify HMRC that they are trading under the Protocol, they shall provide:
- their VAT registration number;
- the name and address of the registered business; and
- confirmation that they have engaged in a relevant transaction as defined in Regulation 22(2).
Source gov.uk
