Section 7: Implementation, regulations regarding fines, penal provisions, transitional regulations and final provisions

§ 30 Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union

(1) For supplies of goods and intra-Community acquisitions carried out after 31 December 2020 the territory of Northern Ireland will be treated as other Community territory.

(2) A VAT identification number with the prefix ‘XI’ is deemed to be a VAT identification number issued by another member state.

(3) An individual identification number issued by the United Kingdom of Great Britain and Northern Ireland shall be deemed to be an individual identification number issued by a Member State of the European Union for the purpose of this Act.