Tax Department Announcement:
The United Kingdom withdrew from the European Union on 31/1/2020 on the basis of the Withdrawal Agreement, which provides for a transition period that is to end on 31/12/2020. Until that date, the Union law on VAT is to be applicable to and in the United Kingdom. As from 1/1/2021, the Union law on VAT is to no longer apply to or in the United Kingdom.
Consequently, the supplies of goods and services to the United Kingdom made as from 1/1/2021 are not considered as intra-community and therefore the Recapitulative Statements of January 2021 and later should not include the prefix “GB” and VAT Registration Numbers issued in the United Kingdom.
However, in accordance with the Protocol on Ireland/Northern Ireland, the Union law on VAT concerning goods is to continue to apply in Northern Ireland. As a result, the supplies of goods (not the supply of services) to Northern Ireland made as from 1/1/2021 are considered as intra-community and should be included in the Recapitulative Statements of January 2021 and later. The prefix to be used for VAT
Registration Numbers issued in Northern Ireland is “ΧΙ”.
