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Selling or moving goods between Northern Ireland and the EU

You need a VAT registration number starting with XI to trade under the Northern Ireland Protocol.

You are eligible to operate under the terms of the Northern Ireland Protocol if any of the following apply:

  • your goods are located in Northern Ireland at the time of sale
  • you receive goods in Northern Ireland from VAT-registered EU businesses for business purposes
  • you sell or move goods from Northern Ireland to an EU country

Check if you’re already identified as trading under the Northern Ireland Protocol.

Telling HM Revenue and Customs (HMRC) will help them to identify you as trading under the Northern Ireland Protocol. This will mean that:

  • you can use VAT simplifications when you trade with the EU
  • your suppliers can charge goods that they send to you from the EU at zero rate
  • your trade with the EU can still be listed as ‘acquisitions and dispatches’ on your VAT return

Tell HMRC you’re eligible

Use this service to tell HMRC you’re eligible.

You’ll need:

  • the Government Gateway user ID and password you used when you registered for VAT
  • your VAT registration number
  • the name of your business

After you tell HMRC

You’ll get an email from HMRC to confirm that you’ve been recorded as operating under the Northern Ireland Protocol.

After you get the email, you’ll need to start using the XI prefix before your usual VAT registration number - for example, XI 123456789 instead of GB 123456789.

Using your XI VAT registration number

You must use your XI VAT registration number on all documentation when communicating with EU customers or suppliers (for example, on invoices).

If you’re selling goods from Northern Ireland to VAT-registered customers in the EU, complete an EC Sales List.

If you do not tell HMRC or use an XI VAT registration number, it could mean that you pay or charge the wrong VAT on goods.

If you’ve stopped selling or moving goods in Northern Ireland

Use this service to tell HMRC you’ve stopped selling or moving goods in Northern Ireland.

You must complete any obligations you have for the following schemes before you revoke your Northern Ireland trader status:

  • VAT One Stop Shop (OSS) union scheme returns
  • EC sales lists
  • EU VAT refunds

You will not be able to complete any obligations for these schemes once you’ve told HMRC you wish to revoke your status.

View a printable version of the whole guide

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