The Northern Ireland Protocol states that Northern Ireland will be following the EU procedures in terms of customs and VAT (for good only), and will follow the UK procedures in terms of Tax regulations. UK Customs Authorities are therefore implementing a different EORI number dedicated for Northern Ireland starting with ‘XI’ instead of ‘GB’.
What does this mean for you?
EU sellers can register for a GB VAT number via HMRC and request directly the subsequent EORI number at the same time.
If you already have a GB VAT number and GB EORI number and HMRC thinks you need one that starts with XI, they will automatically send you one in mid-December 2020.
For further information contact your Account Manager.