Value Added Tax Consolidation Act 2010 Schedule 9 Part 2

Northern Ireland - Brexit

Schedule 9 Part 2 lists the provisions of the Act where references to "Community" and "Member State" do not include Northern Ireland, insofar as those provisions relate to services.

• Following Brexit, references to "Community" and "Member State" in the Act generally include Northern Ireland for goods transactions, but Schedule 9 Part 2 identifies specific provisions where that extended meaning does not apply to services.
• The listed provisions cover areas such as place of supply rules for distance sales and electronically supplied services, VAT deduction entitlements, One Stop Shop scheme definitions and procedures, intra-Community and third-country refund arrangements, and certain zero-rated export and intermediary service rules.
• The practical effect is that services supplied to or from Northern Ireland are treated in the same way as services supplied to or from a country outside the EU, rather than as intra-Community transactions.
• Goods moving between Ireland and Northern Ireland remain subject to normal intra-Community treatment and are unaffected by Schedule 9 Part 2.