On Thursday 11 February, the European Commission proposed to authorise the United Kingdom to apply a derogation from the VAT Directive regarding Northern Ireland to apply simplified VAT rules on fuel for company cars.
From 1 January 2021, EU VAT legislation ceased to apply in the UK. However, based on the Protocol on Ireland and Northern Ireland, it remains applicable to Northern Ireland for goods to avoid a hard border between Ireland and Northern Ireland. On the other hand, for services,...