VAT – Trade between Ireland and Northern Ireland

  1. Overview
  2. Trade in goods with Northern Ireland
  3. Trade in services with Northern Ireland

Trade in goods with Northern Ireland

Northern Ireland remains subject to the same Value-Added Tax (VAT) rules on goods as European Union (EU) Member States.

This means:

  • The supply and movement of goods between Northern Ireland and Ireland in either direction is unchanged.
  • The movement of these goods continues to be accounted for as intra-Community supplies and acquisitions.
  • The reporting obligations for these goods transactions remain the same (VIES, Intrastat).
  • The Electronic VAT Refund (EVR) system is available for VAT expended in Northern Ireland in relation to goods.
  • EU simplifications, such as call off stock and triangulation will continue to apply.


The EVR system can be used to reclaim VAT expended on goods in Northern Ireland. To facilitate this, the VAT Directive has been amended. The amendment provides that traders in NI should use an alternative VAT number for the purpose of transactions relating to goods with the EU. The prefix “XI” should be included in NI trader’s VAT number in those transactions. This is in line with the Protocol on Ireland, Northern Ireland. 

Next: Trade in services with Northern Ireland