Brexit - Northern Ireland new country codes
Description
[BCB:42:CSat FB drive:ECB]

The EU are implementing some new VAT country codes if you trade and make transactions under the Northern Ireland protocol:

  • XI - Northern Ireland: HMRC have advised that a prefix of XI should be used on the VAT registration number on invoices for goods that fall under the Northern Ireland protocol. This is broadly goods sold from Northern Ireland to an EU member state. Also if selling goods from the Republic of Ireland to Northern Ireland, any reference to the customer VAT registration should reference XI. XI should also be used as the country code for Intrastat and EC Sales purposes.
  • XU - Great Britain: HMRC have not provided any guidance regarding the use of this country. This article will be updated at such time that the rules regarding the use of this country become clear. If maybe that use of the XU code is not required.

Sage 50 Accounts v27.1

In Sage 50 accounts v27.1 two new country codes have been created:

Country Code EU Member
Northern Ireland XI Yes
Great Britain XU No

 To check these:

  • Click settings then click Countries.

When to use the XI country code

Sage 50 Accounts v27.0 and below

In Sage 50 accounts v27.0 and below you need to enter the VAT registration number to include both GB and XI prefixes.

[BCB:97:Limitless - 50 Accounts - VAT:ECB]