VAT – Transactions in goods with Northern Ireland post Brexit

The Fifteenth Schedule to the VAT Act has been revised (LN 477 of 2020) with effect from 1 January 2021 to bring into effect the provisions of Directive 2020/1756 amending Directive 2006/112/EC with regard to the identification of taxable persons in Northern Ireland further to the withdrawal of the UK from the EU.

Pursuant to the amendment, transactions in goods, where the goods originate from or are intended for Northern Ireland, they shall be treated as originating from or intended for an EU Member State for VAT purposes.