MEMO BREXIT

The Netherlands - Northern Ireland

Per January 1st, 2021 the Brexit related transitional period will end and from that date the United Kingdom will be a non-EU country in relation to Customs and VAT. Based on the current status of the negotiations and withdrawal agreement, Northern Ireland will have a unique status: for transactions in relation to goods (i.e. shipments from and into Northern Ireland) it remains part of the EU VAT system.