Value Added Tax Consolidation Act 2010 Schedule 9 Part 1

Northern Ireland - Brexit

Schedule 9 Part 1 lists the provisions of the Act in which references to "Community" and "Member State" do not include Northern Ireland, thereby ensuring that services involving Northern Ireland are treated for VAT purposes as transactions with a non-EU country.

• Following Brexit, references in the Act to "Community" and "Member State" generally include Northern Ireland so that goods movements between Ireland and Northern Ireland continue to be treated as intra-Community transactions.
• However, this treatment does not apply to the provisions listed in Schedule 9 Part 1, which deal with services — meaning that services supplied to or from Northern Ireland are treated as supplies to or from a non-EU country.
• The listed provisions cover the place of supply rules for services (sections 33, 34 and 35), the zero-rating scheme for qualifying businesses (section 56(1)), VIES reporting of intra-Community services (section 83), the travel agents' margin scheme (section 88(8)) and the electronic services scheme (section 91).
• The distinction reflects the Northern Ireland Protocol, under which Northern Ireland remains aligned with EU VAT rules for goods but not for services.