VAT in Northern Ireland: A Guide to the Dual System Post-Brexit

• Northern Ireland follows both UK and EU VAT rules.
• Businesses must comply with separate regulations for goods and services.
• Businesses face increased administrative burdens, including XI VAT registration, additional reporting, and import VAT considerations.
• Recent changes have eased customs checks and granted the UK more flexibility over VAT rates.
• Businesses must stay informed about ongoing regulatory updates.
• Northern Ireland remains part of the UK VAT system for services and most domestic transactions.
• Northern Ireland adheres to EU VAT rules for goods, particularly in transactions involving EU member states.
• Businesses must use the ‘XI’ prefix for their VAT registration number in specific scenarios.
• Businesses must submit EC Sales Lists (ECSL) for transactions involving goods traded with the EU.
• The movement of goods between Northern Ireland and Great Britain is treated as domestic trade under UK VAT rules.
• Goods entering Northern Ireland from Great Britain are subject to import VAT.

Source: taxually.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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