Northern Ireland (XI) VAT Number Check

About the Northern Ireland VAT number

Since the end of the Brexit transition period, Northern Ireland businesses that trade goods with the EU use VAT numbers with the XI prefix. The XI number is the business's UK VAT number with XI in place of GB, and it is issued by HM Revenue & Customs.

XI numbers are the only UK VAT numbers that can be checked in VIES. GB-prefixed numbers are no longer in VIES; they are checked through HMRC's own UK VAT number check instead.

Northern Ireland VAT number format

• Format: XI + 9 digits (branch traders: 12 digits; government departments: GD + 3 digits; health authorities: HA + 3 digits)
• Examples: XI123456789, XI123456789012, XIGD123, XIHA123 (illustrative, not real numbers)
• Length: 7 to 14 characters including the prefix
• Local name: XI VAT number
• Standard format: XI + 9 digits, the same digits as the business's GB VAT number.
• Branch traders: XI + 12 digits. Government departments: XIGD + 3 digits. Health authorities: XIHA + 3 digits.
• The XI prefix relates to trade in goods between Northern Ireland and the EU.

Where to find a Northern Ireland VAT number

• On invoices for goods supplied from or to Northern Ireland.
• From the supplier: a Northern Ireland business that trades goods with the EU should be able to give you its XI number.
• The digits are usually the same as the business's GB VAT number.

Common input mistakes

• Checking a GB number in VIES: GB numbers are not there, use the XI form for goods trade.
• Using XI for a business outside Northern Ireland.
• Dropping a digit from the 9-digit number.

Northern Ireland VAT numbers in practice

The XI prefix was introduced on 1 January 2021 under the Northern Ireland Protocol, now implemented through the Windsor Framework. It applies to trade in goods: for services, a Northern Ireland business uses its ordinary GB VAT number.

Northern Ireland businesses that move goods may also have an XI EORI number, which is a customs identifier rather than a VAT number. An XI EORI number usually has 12 digits after XI, so it can look like a branch-trader VAT number. Ask which number you have been given before you check it.

How to check Northern Ireland VAT numbers

Paste your Northern Ireland numbers into the validator above, one per line, each starting with XI. Spaces, dots and hyphens are removed automatically, and lower-case letters are converted to upper case.

justaxit first checks each entry against the Northern Ireland format (XI + 9 digits (branch traders: 12 digits; government departments: GD + 3 digits; health authorities: HA + 3 digits)). Numbers with the wrong shape are flagged immediately and are not sent to VIES. Well-formed numbers are then checked through VIES, which asks HM Revenue & Customs (HMRC) whether the number is currently valid for intra-EU transactions.

Each result shows valid or invalid, plus the name and address when the member state shares them through VIES. If the national service is temporarily unavailable, the number is marked for retry rather than reported as invalid. Registered users can save lists and export results to CSV, Excel or PDF.

Northern Ireland VAT number FAQ

What is an XI VAT number?

A UK VAT number with the XI prefix instead of GB, used by Northern Ireland businesses for trade in goods with the EU.

Can I check GB VAT numbers in VIES?

No. GB numbers are not in VIES. Only XI numbers can be checked there.

What format does an XI number have?

Usually XI followed by 9 digits, for example XI123456789. Branch traders have 12 digits, and government departments and health authorities use GD or HA followed by 3 digits.

Can justaxit validate XI numbers?

Yes. Paste XI numbers into the validator on this page: each one is format-checked and then checked through VIES. GB numbers are not in VIES and are checked with HMRC on the UK VAT number check.

Is an XI EORI number the same as an XI VAT number?

No. An XI EORI number is a customs identifier, usually XI followed by 12 digits. The XI VAT number usually has 9 digits and is used for VAT on trade in goods with the EU.