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Posted Wed, 29 May 2024 16:57:03 GMT by ek030217
Company established in Wales want to buy goods directly to Northern Ireland from EU. Is it intracommunity purchase? How to get XI vat number which will be valid at EU VAT checker?
Posted Tue, 04 Jun 2024 08:04:56 GMT by HMRC Admin 19 Response
Hi,

Please see the conditions below for being able to apply for an XI number:

Selling or moving goods between Northern Ireland and the EU

If you have an XI number and you purchase goods from the EU and the goods move from a member state to Northern Ireland then these supplies should be zero rated as arrivals in to Northern Ireland. You can see guidance here:

Northern Ireland acquisition of goods from an EU member state

Thank you.

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