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Posted Mon, 16 May 2022 11:09:12 GMT by Conor M
Our company is registered in GB, but we also have a permanent address in Northern Ireland. We are purchasing goods from Italy to be delivered directly to Northern Ireland, the goods will be used in Northern Ireland and won’t leave. When the supplier enters our XI number into their system it shows the company being registered in GB (which is correct) and they therefore want to charge VAT. Can you confirm that because these goods are being delivered and used in Northern Ireland that no VAT should be charged? Thanks,
Posted Mon, 16 May 2022 12:47:58 GMT by HMRC Admin 17

If the goods are being sent to N Ireland from Italy then this should be a zero rated movement of goods within the single market.

However you do need to apply for an XI number so that you are confirming that you are trading under the Northern Ireland protocol.

Follow this link to apply for an XI number which the Italian company should then be able to check:

VAT registration   .

If you apply today the XI number should go live overnight.

Thank you.

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