VAT Identification Number of Taxpayers in Northern Ireland

Modelli Intra 2021. Scambi di beni con Irlanda del Nord

Brexit will be operational from January 1, 2021. Sales, inter-community purchases and imports of goods between Italy and the United Kingdom will no longer be considered as a community, but as imports or exports.

However, the discourse is differentNorthern Ireland, The remaining country The sale of goods is subject to EU law.

Therefore, activities related to exports or transfers of goods:

  • From Northern Ireland to an EU state and vice versa they have an inter-EU operational character;
  • It is in the nature of an export or import transaction from Northern Ireland to a third country and vice versa.

Commodity trade with Northern Ireland. Intrastat identification code

At the European Union level, taxpayers who sell goods or make inter-community purchases in Northern Ireland should be identified for VAT purposes. Code “XI”.

Customs Agency, by decision of the Directorate n. 46832 / RUU dated 15 February 2021, approved under the Agreement with the Revenue Agency and Estate, has been implemented and the Annex XI of the Determination Protocol has been amended. n. 13799 / RU dated 8th February 2018 regarding instructions and compilation for use Summary lists of purchases of inter-community transfers, goods and services Returned, Table A.

This change is about the VAT identification number of entities established in Northern Ireland, which is “XI”. Note that the code can be used to identify VIES topics for sale and purchase of goods with reference periods from 2021 (transactions of services rendered / received for subjects residing in Northern Ireland are excluded from the Intrastat Survey).

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The new list still contains the country code “GB”, which can be used to identify VIES entities for commercial transactions with reference periods prior to 2021.

This applies to summary lists of reference periods to be submitted between January 1, 2021 and February 25, 2021.

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