Trade with Northern Ireland - VAT issues

The Revised Protocol on Ireland and Northern Ireland will apply from 1 January 2021. From this date the following will continue to apply:

  • Transactions involving movements of goods between Northern Ireland and EU Member States (including Ireland) will continue to be considered as intra-EU sales/acquisitions.
  • All EU rules applying to cross-border supplies and movements of goods between Member States will continue to apply between Northern Ireland and EU Member States. That is, intra-EU supplies and acquisitions of goods and distance sales regime for goods to and from Northern Ireland. 

A Brexit readiness notice on VAT on goods, including guidance on open movements on 1 January 2021, has been published by the EU Commission.