In normal circumstances, supplies of goods and services between members of the same VAT group are disregarded for VAT purposes. Following IP completion day (ie 11pm on 31 December 2020), however, whilst businesses established in Northern Ireland and Great Britain will continue to be able to become members of a UK VAT group, there are some changes to the way that VAT is accounted for on supplies of goods. These changes apply to movements of goods between Great Britain and Northern Ireland or where goods that are physically located in Northern Ireland are supplied
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