BREXIT, EXCEPTIONS FOR NORTHERN IRELAND

For Northern Ireland, even after 31/12/2020, a special regime for the circulation of goods will be in force, provided for by a special protocol attached to the withdrawal agreement between the United Kingdom and the European Union.

In particular, the special regime primarily provides that:

• transactions involving the movement of goods between Northern Ireland and the Member States are considered intra-EU transactions;
• transactions involving the movement of goods between Northern Ireland and other parts of the United Kingdom are considered to be imports / exports;
• taxable persons established in Northern Ireland will be able to use the One Stop Shop (OSS) to declare and pay VAT due on intra-EU distance sales of goods from Northern Ireland (or Member States) to buyers in Member States (or Northern Ireland) and vice versa, entities established in Member States will be able to use the OSS to declare and pay VAT due on intra-EU distance sales of goods from Member States to buyers in Northern Ireland;
• taxable persons established in Northern Ireland will be able to request the refund of the VAT paid in the Member States with the refund procedure provided for by Council Directive 2008/9 / EC, provided that the refund refers to the VAT already paid on the purchase of goods and vice versa, subjects established in the Member States will be able to request a refund of VAT paid in Northern Ireland with the refund procedure provided for by Council Directive 2008/9 / EC, at the condition that the refund refers to the VAT already paid for the ‘purchase of goods.

Since the protocol does not contemplate the provision of services, Northern Ireland is considered a third country for this type of operations, just like the rest of the United Kingdom.

Northern Irish traders will have a VAT number starting with “XI” instead of “GB”.

Studio STS is available for any study and evaluation of the subject.