Post-Brexit VAT and customs

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

Movement of a business's own goods from Great Britain to Northern Ireland

Movement of a business's own goods from Northern Ireland to Great Britain

Sale of services

Sale of goods

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

They remain subject to EU VAT legislation

They are not subject to VAT

They remain subject to GB VAT procedures

They are now subject to a different rate of VAT

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

They are no longer the same for businesses in Northern Ireland and the rest of the UK

They have changed partially because of Brexit

They have changed substantially because of Brexit

They have not changed from the old rules

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

Apply for partial exemption

Apply a new rate of VAT

Apply a reverse charge

Notify HMRC

For what does the acronym VIES stand?

Verified Information Enablement System

VAT Information Enablement System

VAT Information Exchange System

VAT Information Equality System

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

Intrastat reports

EC sales lists

A separate Northern Ireland VAT return

Intra-EU reporting

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

An XI number is the pre-Brexit designation, XI EORI is for post-Brexit

It is a number used for customs purposes

There is no difference

It is to keep track of 'at-risk' goods

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

Have an EU XI number

Have two XI numbers

Have an economic operator's registration and identification number or 'EORI', beginning with XI

Supply an XI number

Which of the following statements best describes a TSS?

It is a paid-for service that helps businesses understand VAT rules

It is a free trader support service to provide guidance and support on Brexit-related changes for businesses

It is the name of a guidance package for applying HMRC's new rules

It is a free service to businesses to help them understand VAT rules

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

Goods deemed dangerous like chemicals and weapons

Goods that are at risk of subsequently moving to the EU tariff-free

Goods that are from politically troubled nations

Goods deemed dangerous like chemicals and weapons

Post-Brexit VAT and customs

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

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

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

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

For what does the acronym VIES stand?

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

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

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

Which of the following statements best describes a TSS?

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

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