Frequently asked questions · Buying and selling across borders

Does the Brexit rule apply to Northern Ireland too?

No. For goods, Northern Ireland stays on the European side of the line.

No. For Great Britain a purchase has been an import since Brexit, but goods from Northern Ireland still count as intra-Community for VAT. Suppliers there have, for goods, a VAT number that starts with XI — that prefix is the fastest way to tell the two apart.

In practice that saves you a customs declaration. On a purchase in Belfast you follow the same route as on a purchase in the Netherlands: the question is whether your supplier applies his margin scheme or reverse-charges the VAT.

So always look at the VAT number on the invoice before treating a shipment as an import. GB and XI look almost the same on paper, and the consequences diverge widely.

Where this comes from

Source: since 1 January 2021 the United Kingdom is a third country for VAT; the customs value and the ET 14.000 authorisation as described by the Belgian FPS Finance, with article 58 §4 of the VAT Code for the margin scheme. Checked on 29 August 2026. For the neighbouring countries: the Belastingdienst on the article 23 authorisation (Netherlands) and douane.gouv.fr (France), checked on 31 August 2026.

This is an explanation, not tax or legal advice. Put your own situation to your accountant.

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Also worth knowing

Is a purchase in the United Kingdom an import?

Yes, it is an import. Since 1 January 2021 the United Kingdom is a third country for VAT purposes. Goods coming from the UK into Belgium are therefore no longer an intra-Community acquisition but an import, with a customs declaration and Belgian import VAT.

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Can you invoice a margin good abroad without VAT?

No. The exemption for intra-Community supplies does not apply to goods you sell under the margin scheme. Sell a margin good to a French or Dutch dealer and it stays a margin sale, with Belgian margin VAT still due — even though your buyer has a valid VAT number and the piece really does cross the border.

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