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When are XI VAT numbers used?

A special Northern Ireland VAT number prefix of ‘XI’ is used to distinguish between transactions that take place under EU VAT law (ie supplies made under the Northern Ireland Protocol) and supplies made under UK VAT law.

This does not mean that there are different VAT numbers; the same VAT number is used for both kinds of transactions.

The UK has suggested that a business is trading under the Northern Ireland Protocol where:

1. •

   goods are located in Northern Ireland at the time of sale

2. •

   it receives goods in Northern