VATNIEU2100 - The Single Market concept: background
The UK is no longer part of the EU but under the Windsor Framework, Northern Ireland maintains alignment with EU VAT rules in respect of movements of goods. Northern Ireland remains part of the UK’s VAT system. This guidance replaces and broadly replicates the VATSM: VAT Single Market guidance as it applies in Northern Ireland.
Where appropriate, businesses involved in trading goods between Northern Ireland and the EU will need to add the ‘XI’ prefix before their normal 9-digit UK VAT number when communicating with EU suppliers or customers.
The ‘XI’ prefix is not required for supplies made.
- between Northern Ireland – EU for transactions in services
- within the internal UK Market and
- between the UK and the Rest of the World in transactions of goods or services.
Further guidance on the use and application of an ‘XI’ prefix is available at: Register for VAT.
The XI prefix identifies businesses trading in Northern Ireland under the Windsor Framework. The term “intra single market” relates to the cross-border supplies of goods or transactions between EU member states and Northern Ireland and vice versa. The term “intra-community” is used in relation to the EU Principal VAT Directive and caselaw.