The identification of Northern Ireland as an intra-Community country within the summary declaration of intra-Community operations (form 349).
Who does it affect?
To all those companies that were already carrying out intra-community malta phone number data operations with the United Kingdom and that now, as of 01/01/2021, carry out operations of deliveries or acquisitions of goods with Northern Ireland.
How does it affect?
The coding corresponding to Northern Ireland is incorporated into the composition of the intra-community VAT number, separately from that of the United Kingdom, both in the operator register and in the rectification register.
It will be identified as XI.
Operation:
As of 01/01/2021, Northern Ireland will be identified with “XI” for transactions carried out from this date, and will be used for both transactions and corrections of transactions registered and reported from 01/01/2021.
Country Description: Northern Ireland
Intra-community VAT-NIF composition: “XI”
Lengths: 5.9 or 12 alphanumeric characters
The use of the composition NIF-VAT = GB (United Kingdom) is permitted for:
Operations involving the movement of goods whose transport began before 01/01/2021 and are declared in form 349 for 1Q/21 and 1M/21.
Corrections of operations declared in form 349 prior to 2021.
Corrections of operations declared during 1Q/2021 and the monthly period 1M/21 whose transport began before 01/01/2021.
In both cases, when XI and GB are used in 2021, acquisition or service provision operations cannot be identified.
