You need an Economic Operators Registration and Identification number (EORI number) if you move goods: Which type of EORI number you need and where you get it from depends on where you’re moving goods to and from. Professional Standards Committee: Who we are and what we do, Technical Policy and Oversight Committee - who we are and what we do, Grant and Sponsorship Funding Applications, https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021/check-when-you-are-trading-under-the-northern-ireland-protocol-if-you-are-vat-registered-business, https://www.gov.uk/guidance/tell-hmrc-if-you-sell-goods-in-northern-ireland-or-move-goods-between-northern-ireland-and-the-eu-from-1-january-2021, https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021, HMRC launch online form to obtain an XI number. If you export or import goods to Northern Ireland you’ll need a number that starts with XI. From that date, all VAT refund claims (for goods and services) will need to be made using the 13 th Directive process, where the application is submitted to the tax authority in the EU country where the VAT was incurred. After December 31, 2020, the prefix ‘GB’ VAT number will not be sufficient because the UK has left the EU VAT system. To facilitate this, the VAT Directive has been amended. We also use cookies set by other sites to help us deliver content from their services. Don’t worry we won’t send you spam or share your email address with anyone. VAT numbers should start with XI following the existing numeric GB VAT number. An EORI required now is a 12-digit number that begins with the two letter code used to identify the country that issued the number – GB123456789000, for example. Businesses will need to apply for a special ‘XI’ EORI code with HMRC to complete entries and as a condition of entering such goods onto ferries etc. Bookmark the permalink. “Now you’ll need to apply for a third XI EORI number if you sell to or from Northern Ireland.” Hopefully my mainland UK suppliers will have the XI EORI number sorted promptly. The GBP15 Low Value Consignment Relief on imported goods will cease to apply. It will take only 2 minutes to fill in. VAT will be due on all consignments of goods arriving into the UK (including Northern Ireland). How to apply the XI VAT Registration Number prefix. If you do not have the right EORI number, you may have delays at customs and increased costs, for example your goods may have to be stored until you get an EORI. You must have applied for a GB EORI number before you can get an XI EORI number. The amendment provides that traders in NI should use an alternative VAT number for the purpose of transactions relating to goods with the EU. What happens after you get a VAT Number? ... XI-Northern Ireland: XI999 9999 99 or XI999 9999 99 999 5 or XIGD999 6 or XIHA999 7: If you do not have one, apply for an EORI number that starts with GB as soon as possible. The EU simplifications on VAT will still apply to some movements involving Northern Ireland. As such, it’s very similar to a VAT number, although longer. Albeit the same VAT number with a different prefix (XI) at the beginning as GB would no longer apply under the EU VAT regime. We use some essential cookies to make this website work. The Cabinet Office has recently issued guidance on requirements to continue trading in … The 9 digits are your company’s fiscal code. Businesses can use the information on the following link to check whether or not they are trading under the NI Protocol for VAT purposes: https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021/check-when-you-are-trading-under-the-northern-ireland-protocol-if-you-are-vat-registered-business, The link to the G Form: https://www.gov.uk/guidance/tell-hmrc-if-you-sell-goods-in-northern-ireland-or-move-goods-between-northern-ireland-and-the-eu-from-1-january-2021, The link to the Guidance/Policy Papers launched on 20/11/2020: https://www.gov.uk/government/publications/accounting-for-vat-on-goods-moving-between-great-britain-and-northern-ireland-from-1-january-2021, Letters are being sent to all VAT registered businesses with a BT postcode to let them know whether or not they will be automatically identified as operating under the Protocol.”, © 2020 Chartered Institute of Taxation 2913/92, amended by the Regulation (EC) No. 648/2005.Through this, the EORI system was applied at the level of the EU, being also transposed into the Irish law.Once a company or a natural person receives an EORI number, the respective code will be recognized at the level of the entire European Community. 3. How to apply the XI VAT Registration Number prefix for Northern Irish customers Listing as a Service Provider. How do I apply for a tax number online? If VAT registered, then the XI number will indeed be the VAT number with XI at the start and 000 at the end. TaxTim says: 21 … You do not need an EORI number from an EU country if you already have an XI EORI number. Additionally, the recipient business should ensure the seller knows their VAT number, or the seller will have no choice but to treat it was a B2C sale and apply VAT. Don’t include personal or financial information like your National Insurance number or credit card details. The UK EORI number is similar to the EU EORI number. You can change your cookie settings at any time. This is needed so firms can continue to import or export goods to the EU or rest of the world in a no deal, and so they can apply for authorisations that will make customs processes easier. 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This is in line with the Protocol on Ireland/Northern Ireland. 25th Feb 2021. If you already have an EORI number that starts with GB and HMRC thinks you need one that starts with XI, they’ll automatically send you one in mid-December 2020. If your business will be making certain declarations or getting a customs decision in the EU you may need an EORI number from an EU country. It should not be confused with “Income Tax”. If you would like more details, please call +44 (0) 118 932 8447 or email info@icslogistics.co.uk For GB company codes, check the newly introduced postponed accounting rules (SAP support note 2996657). If they do, it can take up to 5 working days. ... Having an educated guess that the number is GB000. Apply for an EORI number that starts with XI. Value-Added Tax is commonly known as “VAT”. If your company is e… Post-Brexit, an EORI number will be needed to move goods between the UK and the EU. There is no requirement to apply for a new 'XI' VAT number. To send goods to and from Northern Ireland, a second EORI number beginning with XI might be required. If you have registered without providing all relevant details, the Dutch Tax and Customs Administration will first assess if you are an entrepreneur for the purposes of VAT. Nomisma. Why should you get involved with the CIOT? If you set up a business in the Netherlands, you must have it registered in the Dutch Commercial Register of the Netherlands Chamber of Commerce (KVK). parallel. As trade in goods will still fall under the EU VAT rules, Northern Ireland businesses will now start using an alternative XI prefix to their VAT Registration Number for sales and purchases with Europe. The KVK will then send on your details to the Dutch Tax and Customs Administration. The prefix “XI” should be included in NI trader’s VAT number in those transactions. This applies to both resident and non-resident UK businesses. Request for a New VAT number > Commissioner for Revenue > eServices > Request for a New VAT number . To help us improve GOV.UK, we’d like to know more about your visit today. You may also need an EORI number starting with XI if you move goods to or from Northern Ireland. This is because there is an import of the goods into NI. Transitional rules will apply for VAT incurred in 2020 up to 31 March 2021. When a UK VAT registered business transfers its own goods from GB into NI, VAT will be due. If your trade falls under the NI protocol: Northern Ireland will follow both the EU as well as the UK VAT system. It is not possible for businesses to move goods into or out of the EU without an EORI number. A Dutch EORI number is made up of the letters NL followed by 9 digits. There will be no requirement to apply for a new XI VAT number, instead businesses should substitute ‘XI’ for ‘GB’ on invoices so that the transactions can be identified separately from UK VAT transactions. As it stands, the EORI number is an EU-wide identification number that is recognised within all 28 EU Member States and must be recorded on all customs declarations. No changes apply to goods imported in consignments valued more than GBP135 as import VAT will still be due under the same process as it currently is. Posted 21 October 2014 under Tax Q&A Am a student doing my in service training, is it possible to apply for tax number online? So, make sure you understand how a value-added tax works, as well as how to get a VAT number, and then apply for your number using the example above. Businesses should substitute ‘XI’ country code in their GB VAT number on invoices so that the transactions can be identified separate from UK VAT transactions. Contact the customs authority in an EU country to get an EU EORI number. The UK measures in some respects mirror those due to be rolled out in the EU from July 2021 under the EU 2021 VAT … If you already have an EORI number and it does not start with GB, you must apply for a GB EORI number. They will issue your VAT tax number and VAT-ID (if applicable) by post within 10 days. If you’re based in the UK you must get an EORI number that starts with GB. The EORI system was introduced under the provisions of the Regulation (EEC) No. Economic operators established in Northern Ireland are registered by the customs authorities of the United Kingdom in the EORI database in accordance with Article 9 of Regulation 952/2013. You may need more than one. This is a 12-digit number that will start with GB, and if you’re registered for VAT will include your VAT registration number. To apply for Tenders and Contracts, you need a Vat number. Consequently, Northern Irish taxpayers must hold a specific EU VAT number to be identified as such under the European rules. To get an EORI number that starts with XI, you must already have an EORI number that starts with GB. It is possible to apply for a GB and XI EORI number at the same time, and businesses are urged to apply as soon as possible, as it can take up to 4 working days for one to be issued. First published 18 November 2020 If you already have an EORI number and it does not start with GB, you must apply for a GB EORI number. Post-Brexit VAT: code ‘XI’ proposed as a prefix to VAT ID numbers for businesses established in Northern Ireland The European Commission has presented its proposal for a Council Directive amending the Value Added Tax (VAT) Directive 2006/112 as regards the identification of taxable persons in Northern Ireland from 1 January 2021 onwards. then. It is the letters GB followed by a 12 digit number, which is based on your company’s VAT number. HMRC has issued new guidance, which clarifies the VAT rules relating to movements of goods between Great Britain (“GB“), Northern Ireland (“NI“) and the EU from 1 January 2021, assuming there is no extension to the transition period. VAT is an indirect taxation on the value added to goods and services by Suppliers and Vendors in the economy. You’ll get your GB EORI number immediately unless HMRC needs to make any checks on your application. HMRC have launched a G Form to enable businesses to apply for an XI number if not already received. Northern-Ireland will be classified as XI. When you need to verify the VAT number of your customer in another Member State / Northern Ireland through VIES on-the-web, this request will be sent, through a secure connection, to the relevant national database to check if the given number is recorded there. If you’re a non-EU business, you’ll need to apply for a VAT number in order to do business in any of the 27 member states. You can apply for an EORI number with HMRC online. So XI 123456789 - instead of GB 123456789. The seller will therefore need to VAT register and account for the import VAT on their GB VAT return. To be listed as a Supplier or Service Provider. We’ll send you a link to a feedback form.    Registered Charity: 1037771, Continuing Professional Development Regulations, Anti-money laundering and counter-terrorist financing. Courier fees – some couriers are charging an additional fee to those buying from EU retailers to cover the additional admin efforts when VAT isn’t applied by the seller. You may also need an EORI number starting with XI if you move goods to or from Northern Ireland . How to apply the domestic reverse charge VAT. As trade in goods will still fall under the EU VAT rules, you will need add an additional XI to your VAT registration number, to identify that you are in Northern Ireland, such as XI 123456789. For example, XI123456789. NI businesses will continue to submit one UK VAT return and have one UK VAT registration number. HMRC have launched a G Form to enable businesses to apply for an XI number if not already received. It should be noted that the Protocol does not affect the VAT rules for services. The EU will issue businesses in the UK and NI with an EU VAT identification number – an area code ‘XI’ on their UK VAT number – so that they can report goods transactions after December 31, 2020. “Following the launch of our Guidance/Policy Papers regarding the application of VAT under NIP on Friday 20th November 2020, we have launched a ‘G Form’ which businesses can use to inform HMRC that they are operating under the NIP and thus require an XI prefix. This entry was posted in Tax Q&A and tagged SARS & eFiling. and the Import Control System Northern Ireland (ICS NI).
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