- HMRC has published internal VAT guidance for trade in goods between Northern Ireland and the EU under the Windsor Framework.
- It explains the rules for supplies and acquisitions of goods between NI and EU countries.
- The manual also sets out HMRC’s interpretation of those rules.
- Although the procedures are EU-wide, this guidance is specifically about business trading under the Windsor Framework.
Source: gov.uk
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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