Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC on the common system of value added tax as regards the identification of taxable persons in Northern Ireland
1. The proposed Directive amends the EU VAT Directive 2006/112 (the ‘Directive’) so that at the end of the transition period a specific geographic indicator, prefixed to the UK VAT registration number, would apply to UK registered businesses trading goods in, or with Northern Ireland (‘NI’) that fall within scope of the Northern Ireland Protocol (the ‘Protocol’).
2. The Directive currently uses an international standard that does not contain a separate entry for NI.
3. The European Commission considers that a separate NI indicator is necessary so EU Member States can distinguish between businesses trading goods to, from, and in NI from those in the wider United Kingdom.