When to Use an 'XI' Prefix in UK VAT Numbers

When to use an ‘XI’ prefix in UK VAT numbers has been added to ‘Trading and moving goods in and out of Northern Ireland’ guidance.

Under the Northern Ireland Protocol, EU VAT rules will continue to apply in Northern Ireland in respect of goods.  If you are a VAT-registered business trading in Northern Ireland or between Northern Ireland and the EU, you need to tell HMRC so you can continue to account for VAT on acquisitions and dispatches.

You will be allocated an ‘XI’ prefix, which you will need to add before your normal 9-digit UK VAT number when communicating with EU suppliers or customers.

Read more about trading and moving goods in and out of Northern Ireland.