VAT Arrangements Applicable to Northern Ireland Cover Image

Режими по ДДС – приложими за Северна Ирландия
VAT Arrangements Applicable to Northern Ireland

Author(s): Lyubka Tsenova
Subject(s): Law, Constitution, Jurisprudence, Commercial Law
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: VAT Tax; Refund; Derogation
Summary/Abstract: The article examines the value added tax regimes that apply in Northern Ireland after the United Kingdom leaves the EU. The specific rules for taxation of supplies of goods and services performed by and for the EU are examined. The types of regimes that are applied for VAT refund are considered. The requested derogation from the VAT Directive in favor of Northern Ireland is indicated.