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Northern Ireland gets new VAT number after Brexit – XI

Northern Ireland new VAT. Northern Ireland was a sensitive issue in the Brexit negotiations. The solution was an established protocol on co-operation between the United Kingdom, Ireland and Northern Ireland. The protocol means that Northern Ireland, even after the transitional period, is considered an EU country for trade in goods, but not for trade in services. Northern Ireland now has its own country code VAT number, the country code GB is changed to XI.

The Brexit negotiations regarding Northern Ireland eventually led to a protocol on Ireland and Northern Ireland. For you as a business owner, this means that trade in goods transported to or from Northern Ireland must be treated as a sale or acquisition within EU. The protocol also means that VAT refunds apply in and for Northern Ireland when trading goods.

The protocol does not apply to trade in services

Trade in services is not covered by the Protocol, which means that Northern Ireland is treated as a non EU country for services.

Northern Ireland new VAT number means that GB is changed to XI

Companies from Northern Ireland have received special VAT numbers for trade in goods with the EU. The numbers stay the same as earlier but the country code now is XI instead of GB. The VAT numbers starting with XI can be found and checked in VIES.

Please note that purchases of services with VAT number XI must be treated as purchases outside the EU.

Our consultants within payroll, accounting and tax advice are updated on these new regulations, feel free to contact us if you have questions about our services. We have more information about how  Brexit affects Swedish companies, feel free to read them:

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