Post-Brexit VAT and customs

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. Which of the following is an exception to VAT under the Northern Ireland protocol of the EU withdrawal agreement?

  2. What is the VAT procedure for goods bought or sold domestically within Northern Ireland or between Northern Ireland and the EU?

  3. Which of the following statements best describes the VAT rules for services now?

  4. What are businesses trading goods which are subject to the Northern Ireland protocol required to do?

  5. For what does the acronym VIES stand?

  6. Which of the following is not still going to be required?

  7. What is the difference between an XI number and an XI EORI number?

  8. What must businesses needing to make a customs declaration in Northern Ireland need to do?

  9. Which of the following statements best describes a TSS?

  10. Which of the following best describes 'at risk' goods?

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