{"id":97568,"date":"2020-12-23T09:52:54","date_gmt":"2020-12-23T08:52:54","guid":{"rendered":"https:\/\/www.asd-int.com\/?page_id=97568"},"modified":"2026-04-29T11:04:13","modified_gmt":"2026-04-29T09:04:13","slug":"faq-brexit-vat-customs-consequences-regarding-northern-ireland","status":"publish","type":"page","link":"https:\/\/www.asd-int.com\/en\/faq-brexit-vat-customs-consequences-regarding-northern-ireland\/","title":{"rendered":"FAQ Brexit – VAT & customs consequences regarding Northern Ireland"},"content":{"rendered":"\t\t
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ASD GROUP > FAQ - BREXIT - VAT & CUSTOMS CONSEQUENCES FOR NORTHERN IRELAND<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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FAQ Brexit - VAT & customs consequences regarding Northern Ireland<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Please note<\/u><\/i>: the following information is subject to rapid change. Furthermore, the information contained in this FAQ is given for information purposes only and is not intended to replace a personalized and in-depth study of your business. For a personalized study of the consequences of BREXIT on your business, please contact our experts.<\/b><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat will happen on January 1, 2021?<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t

As of January 1, 2021, the United Kingdom will effectively leave the European Union.<\/p>\n

As a reminder, the United Kingdom is a country made up of four nations: England, Scotland, Wales and Northern Ireland.<\/p>\n

Since the Republic of Ireland will remain a member state of the European Union, this means that the hard border between the EU and the United Kingdom should in principle be the border between the Republic of Ireland and Northern Ireland.<\/p>\n

However, a protocol has been put in place so that the EU border is in practice between Great Britain (consisting of England, Scotland and Wales) and Ireland (consisting of the Republic of Ireland and Northern Ireland).<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tIn terms of customs, what will change as of January 1, 2021?<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t

Customs controls will be reinstated for goods moving between Great Britain and Northern Ireland.<\/p>\n

On the other hand, goods will in principle be able to move freely between Northern Ireland and the Republic of Ireland. Goods will also be able to move freely between Northern Ireland and other EU member states.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat about customs duties?<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t

Goods brought into Northern Ireland from Great Britain will in principle not be subject to customs duties, except where there is a risk that the goods are in fact destined for the EU. In this case, the goods will be subject to EU customs duties.<\/p>\n

In order to avoid EU customs duties on entry into Northern Ireland from Great Britain, importers must prove that the goods will be sold or used in Northern Ireland and obtain an authorisation for the UK Trader Scheme.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tWhat EORI number should I use to import goods into Northern Ireland?<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t

To import goods into Northern Ireland you will need an EORI number starting with “XI”.<\/p>\n

To have an EORI XI number you must first have an EORI GB number.<\/p>\n

If you already have an EORI GB number, you must apply for an EORI number that starts with XI if you have not already received one from HMRC by post.<\/p>\n

If you don’t have an EORI GB number yet, you can apply for an EORI GB number and an EORI XI number at the same time.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tIn terms of VAT, what will change as of January 1, 2021?<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t

BtoB sales of goods between Northern Ireland and the Republic of Ireland will continue to be subject to the intra-Community supply\/acquisition rules. These sales will be able to be invoiced without VAT if the conditions for exemption are not met and if you have validly notified HMRC (see answer no. 6).<\/p>\n

BtoC sales of goods between Northern Ireland and the Republic of Ireland will remain subject to the intra-Community distance selling rules. These sales will have to be invoiced with Irish VAT or British VAT, depending on whether the thresholds are exceeded or not (until the reform scheduled for 1 July 2021).<\/p>\n

In application of the protocol, BtoB and BtoC sales of goods between Northern Ireland and Great Britain should in principle be subject to import\/export rules. However, the United Kingdom has chosen to treat them as domestic sales within the UK. These sales will therefore in principle have to be invoiced with British VAT.<\/p>\n

The movement of goods between Northern Ireland and countries outside the EU and Great Britain will be subject to import\/export regimes with some particularities (see focus on BtoC sales from countries outside the EU and Great Britain below).<\/p>\n

On the other hand, Northern Ireland will be considered as a third country to the EU for the application of the VAT rules concerning the supply of services.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tDo I have to register for VAT in Northern Ireland?<\/a>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t

As long as Northern Ireland remains within the UK VAT system, businesses that already have a UK VAT number will not need to register for VAT again. Taxable transactions in Great Britain and Northern Ireland will be reported on the same box of the UK VAT return.<\/p>\n

However, if you are a VAT registered company in the UK, you must inform HMRC if you are in one of the following cases:<\/p>\n