Brexit update: EU Council adopts VAT Directive regarding the identification of taxable persons in Northern Ireland after the end of the transition period
On 20 November 2020, the Council of the European Union adopted a proposal for the use of the ‘XI-prefix’ on VAT identification numbers for Northern Ireland.
Brexit update: UK Government publishes updated version of the UK Border Operating Model
On January 31, 2020, the United Kingdom (“UK”) left the European Union (“EU”). However, for the remainder of 2020 a transition period is in place. During this period, the UK is deemed to be a part of the EU Customs Union and internal market.