Brexit
VAT and Customs aspects of trade with the Northern Ireland after Brexit
From 1 January 2021, a VAT number of the customer with the "XI" prefix is required for the B2B deliveries to the Northern Ireland (NI) to qualify as exempt intra-EU supplies. The threshold for cross-border B2C selling from EU countries to NI (so-called EU "distance sales") is £70,000. Businesses making distance sales from EU MSs to NI must register for UK VAT if the value of their distance sales into NI during a calendar year goes over the distance selling threshold. Businesses bringing or receiving goods into Great Britain (GB) or Northern Ireland (NI). VAT will continue to be accounted as it is currently on goods sold between GB and NI.