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VAT Identification for Northern Ireland

Summary

The proposal introduces a special 'XI' prefix for VAT identification numbers in Northern Ireland to ensure they are correctly identified within the EU VAT system following Brexit.
9 25.11.2020
Other
economy
taxation
european union
public administration

Key points

In force from 01/01/2021
  • Introduction of a specific EU VAT identification number prefix for businesses in Northern Ireland.
  • The new identifier will use the 'XI' prefix to distinguish it from standard UK VAT numbers.
  • This measure is designed to support the movement of goods and prevent a hard border between Ireland and Northern Ireland.
  • The system aims to clarify which tax rules apply to businesses involved in trade involving Northern Ireland.
Documents (PDFs)
REPORT on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax as regards the identification of taxable persons in Northern Ireland Common system of value added tax: identification of taxable persons in Northern Ireland *
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