½Û×ÓÊÓƵ

Northern Ireland ― other issues relating to Northern Ireland


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit

Northern Ireland ― other issues relating to Northern Ireland


Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
tag-icon Brexit
imgtext

This guidance note looks at a number of VAT issues associated with the special VAT status of Northern Ireland under the Brexit Withdrawal Agreement, including:

  1. •

    XI VAT numbers

  2. •

    claiming EU VAT refunds

  3. •

    obligations for online marketplaces

For an overview of Northern Ireland generally, see the Northern Ireland ― overview guidance note.

Further in-depth commentary on the law can be found in De Voil Indirect Tax Service V1.301 and V3.360.

When are XI VAT numbers used?

A special Northern Ireland VAT number prefix of ‘XI’ is used to distinguish between transactions that take place under EU VAT law (ie supplies made under the Northern Ireland Protocol) and supplies made under UK VAT law.

This does not mean that there are different VAT numbers; the same VAT number is used for both kinds of transactions.

The UK has suggested that a business is trading under the Northern Ireland Protocol where:

  1. •

    goods are located in Northern Ireland at the time of sale

  2. •

    it receives goods in Northern

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+â„¢
TAKE A FREE TRIAL NOW
Powered by
  • 18 Jan 2024 11:30

Home/ ½Û×ÓÊÓƵ Guidance/ Value Added Tax / Other practical considerations

Popular Articles

Owner-Managed Businesses

Residential property and capital allowances

Residential property and capital allowancesResidential property ― plant and machinery allowancesOrdinary residential property does not, and never has, qualified for capital allowances. as CAA 2001, s 35 denies plant allowances for expenditure incurred in providing plant or machinery for use in a

14 Jul 2020 17:14 | Produced by Tolley in association with Martin Wilson and Steven Bone Read more Read more
Owner-Managed Businesses

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

14 Jul 2020 11:24 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Interest on late paid tax

Interest on late paid taxIntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct amount of tax been paid at the right time.Harmonised legislation was introduced in 2009 to:•set statutory

14 Jul 2020 12:00 | Produced by Tolley in association with Philip Rutherford Read more Read more