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In relation to this Annual Declaration of Operations with Third Parties form, code XI is included in the NIF VAT NIF field:
On 29 March 2017 the United Kingdom announced its intention to leave the European Union and the European Atomic Energy Community in accordance with Article 50 of the Treaty on European Union.
On November 14 negotiators from the European Union and the United Kingdom reached an agreement on the UK leaving the European Union (BREXIT).A Political Declaration was also drawn up establishing a framework for future relations.
According to Article 50 Section 3, of the Treaty of the European Union, the Treaties shall cease to apply to the State in question from the date of entry into force of the Withdrawal Agreement or, failing that, two years after the notification, unless the European Council, in agreement with the Member State concerned, unanimously decides to extend this period.
The Withdrawal Agreement provided for a transitional period until 31 December 2020, including a protocol for Northern Ireland under which, goods, supplies and acquisitions to and from Northern Ireland exclusively will continue to be treated as intra-EU supplies of goods or intra-EU acquisitions of goods which are declarable on the recapitulative declaration of intra-EU transactions, form 349.
To differentiate transactions carried out with Northern Ireland, the United Kingdom will assign traders eligible under the Northern Ireland Protocol a VAT registration number starting with XI.
The Protocol does not cover services where one of the parties is established in Northern Ireland and therefore, from 1 January 2021, they will have to be declared, where applicable, through the Annual Declaration of Operations with Third Parties.
In order to make it possible to include those transactions with entrepreneurs or professionals whose VAT registration number begins with XI, but which are not included in the protocol for Northern Ireland, in the annual declaration of operations with third parties, the necessary amendments are introduced in form 347 in the codification of the VAT registration number.