Northern Ireland Protocol

Under the Northern Ireland Protocol they remain in the Single market and the UK Customs Union. Therefore and trade of goods North and South will continue to be treated as EU transactions for VAT with no Customs declarations required.

However Services are not part of the protocol and will be treated as Imports & Exports for VAT.

 

There may be implications for goods that originate in GB that do not remain in the NI marketplace.
 

Agree