Goods through Northern Ireland

Although Northern Ireland has left the EU, due to the requirements of the Northern Ireland Protocol, Northern Ireland remains part of the EU VAT system too. There have been new paperwork requirements when moving goods from the rest of the UK into or out of Northern Ireland from 1 January 2021 and for movements of goods between Northern Ireland and the EU.

Businesses need to notify HMRC that they are trading goods covered by the Protocol and such businesses need to apply EU rules and use a special ‘XI’ VAT number prefix instead of GB for these goods.

The Protocol requires there to be customs entries when moving goods between the rest of the UK and Northern Ireland and the Government has set up a free Trader Support Service to help with this. Businesses will need to apply for a special ‘XI’ EORI code with HMRC to complete entries and as a condition of entering such goods onto ferries etc.

The EU simplifications on VAT will still apply to some movements involving Northern Ireland.