Recapitulative Statements (VIES)

As of 1 January 2021 the EU law on VAT has ceased to apply to the UK. This effectively means that the supply of goods and the provision of services provided from 1 January 2021 onwards towards the UK will not be considered as intra-Union; the VIES of January 2021 and thereafter should not include the prefix “GB” and VAT registration numbers issued in the UK.

According to the Protocol on Ireland / Northern Ireland, EU law on VAT concerning goods continues to apply to Northern Ireland. Therefore, the supply of goods (not the provision of services) to Northern Ireland continue to be considered as intra-Union and should be included in the VIES of January 2021 and thereafter, using the “XI” prefix for VAT registration numbers issued in Northern Ireland.

INTRASTAT Declarations

As of 1 January 2021 transactions in goods with the UK (excluding Northern Ireland) must be declared on customs declarations. According to the Protocol on Ireland / Northern Ireland, transactions in goods with Northern Ireland will be declared on INTRASTAT Declarations.

In INTRASTAT Declarations the country code “XI” must be entered under the Country of Consignment Code (for arrivals) and under the Country of Destination Code (for dispatches) for transactions in goods with Northern Ireland.

In relation to the Country of Origin Code in INTRASTAT Arrival Declarations, the country code “XU” is used in cases where the country of origin is the UK (excluding Northern Ireland) and the country code “XI” is used in cases where the area of origin is Northern Ireland.