Value Added Tax Consolidation Act 2010 Schedule 9 Part 3

Northern Ireland - Brexit

Schedule 9 Part 3 deals with the cross-border scheme for micro businesses.

Following the United Kingdom's departure from the EU and the Northern Ireland Protocol, references in the Act to "Community" and "Member State" include Northern Ireland in respect of transactions in goods, but not in respect of transactions in services.

A reference to the EU includes Northern Ireland but not as regards:

• Section 92B which defines the key terms used throughout Chapter 5, which governs the cross-border special scheme for small enterprises (the SME exemption scheme).
• Section 92C which sets out the rules under which a small enterprise established in Ireland may avail of the cross-border SME VAT exemption scheme in one or more other EU Member States.
• Section 92D which sets out the conditions under which a small enterprise established in another EU Member State may avail of the SME VAT exemption scheme on supplies made in Ireland, and provides that an EU-established enterprise not using the scheme is deemed to have elected for VAT registration.