As of the 1st of January 2021, the regulations concerning VAT are not applicable to UK companies since the UK is considered a third country.
Regarding taxable entities from Northern Ireland, the intra-community deliveries are applicable as of the 1st of January 2021. Northern Ireland companies must have prefix XI of VAT numbers and the transactions will be reported in VIES declarations. It should be noted that the transactions regarding the performance of services will not be reported in VIES declarations.
Source: eurofast.eu
