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Post Brexit, whilst Northern Ireland remains part of the UK, it is, for VAT purposes (at least in respect of goods), to be treated as if it were still a member state of the EU. This means that businesses established in Northern Ireland will operate under two different VAT systems. The upshot of the agreement reached between the EU and the UK is that supplies and movements of goods between Northern Ireland and the EU are to be dealt with under the terms of EU VAT Directives and Regulations. These are covered in V3.602.

Supplies and movements of goods between Northern Ireland and Great Britain are to be treated as if they were imports and exports between an EU member state and a third country. However, special VAT rules will apply to such transactions and these are covered in this paragraph.

Supplies and movements of goods between Northern Ireland and a country which is neither a member state of the EU nor Great Britain (ie the rest of the world)