Following the BREXIT, Northern Ireland has a special status with respect to the European Union and Intra-Community VAT rules:
- for sales of goods, the Intra-Community rules are still applicable to this territory and it is necessary to have a XI VAT number (Northern Ireland);
- for sales of services Northern Ireland is considered a third territory.
Consequently, companies are still obliged to file EC sales lists returns. They are also obliged to file INTRASTAT returns for their Intra-Community operations when they exceed a certain threshold:
- INTRASTAT 2022 threshold at introduction: 500,000 GBP
- INTRASTAT 2022 shipping threshold: 250,000 GBP