Register for VAT

Selling or moving goods between Northern Ireland and the EU

You need a VAT 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

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

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 number - for example, XI 123456789 instead of GB 123456789.

You must use your XI VAT 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 number, it could mean that you pay or charge the wrong VAT on goods.

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

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