Amendments proposed to VAT Directive for trade in goods with Northern Ireland – Brexit explained

On July 31, 2020, the EU Commission presented a proposal for a directive to amend the VAT Directive with regard to the identification of taxpayers in Northern Ireland.
Unfortunately, the text is not yet publicly available.

According to this, companies in Northern Ireland are to be given a special identification number so that the EU VAT provisions for goods can apply in accordance with the Ireland / Northern Ireland protocol.