The supply of goods from one EU Member state to a destination in Northern Ireland is currently a zero rated intracommunity supply, provided that the buyer presents a valid EU VAT number (preferably the GB VAT number) and that the supplier has access to transport documents (as prescribed in the so-called ‘Quick Fixes’ that came into force per January 1st of this year). This sale should also be reported in the EU Sales listing (column goods) and above a certain threshold also in the Intrastat return for the Central Bureau of Statistics.
This situation remains in place per January 1st, 2021! The sales with a destination in Northern Ireland will not be zero rated exports. Companies should therefore arrange their administration as such that supplies to a GB VAT number connected to a Northern Irish-based company will be treated
as intracommunity transactions, but that supplies to companies with a GB VAT number elsewhere in the United Kingdom are treated as exports. Companies should therefore carefully monitor that only the sales to Northern Ireland will appear in the EU Sales listings and Intrastat.
Purchases whereby goods are moved from Northern Ireland into the EU remain intracommunity transactions as well. The buyer should therefore report a so-called intracommunity acquisition in the EU Member state of arrival of the goods. Do not treat nor report this purchase as import. These purchases may need to be reported in the Intrastat returns of the Central Bureau of Statistics.
For the VAT taxation of services Northern Ireland is considered as non-EU country
For the VAT taxation of services Northern Ireland is considered as non-EU country. It means that the general rule for B2B-services applies and that services (including logistics, consultancy and management services) provided to Northern Ireland based companies are not taxable with EU VAT. It is no longer necessary to report these services in the current EU Sales listing (column services).
When a Dutch company purchases these services from a Northern Ireland based service provider, the reverse charged VAT will have to be reported in another box in the Dutch VAT return.
Special attention is required for transport / logistics companies: transport from and to the United Kingdom may be
invoiced using a special zero rate (connected to the import and export of goods into or from the EU), with the exception of transport between Northern Ireland and the EU.
Exceptions to the B2B main rule are currently B2B-services in relation to immovable property (VAT taxable in the country where the immovable property is located), granting access to events (VAT taxable in the country of the event), restaurant / catering (VAT taxable in the country where it takes place) and the short term lease of means of transport (VAT taxable in the country where the means of transport is handed over). Per January 1st the VAT taxation in relation to these services will not change.