The Brexit transition period ended at 11pm on 31 December 2020. Consequently, VAT accounting will change for goods moving between the European Union and the United Kingdom.
An exception to these changes is Northern Ireland which, unlike the rest of the UK, will remain aligned with EU VAT rules for goods. The special status Northern Ireland will benefit from has been agreed upon by both the UK and EU under the Northern Ireland Protocol to avoid a hard border between Northern Ireland and the Republic of Ireland.
Source: simplyvat.com
