Notice made under The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

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

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