Commission proposes to amend VAT rules to accommodate trade with Northern Ireland after the transition period

Source ec.europa.eu

Proposal:

• A special VAT identification number for businesses in Northern Ireland, so that EU VAT provisions can be applied to goods
• Under the Protocol, EU VAT legislation will continue to apply to goods traded in Northern Ireland. Goods sold and transported from Northern Ireland to the EU (and vice-versa) will be treated as cross-border supplies of goods within the EU, including for VAT exemption and deduction purposes.
• Supplies of services in Northern Ireland will be subject to the UK VAT rules after the end of the Brexit transition period.