Northern Ireland will remain in the UK VAT system whilst also being in alignment with EU VAT regulation, with access to the EU’s IT systems. This means no Customs procedures, regulatory checks or tariffs will be enforced against trade between Northern Ireland and the Republic of Ireland, and vice versa unless they are deemed ‘at risk’ of entering the EU, goods moving between Great Britain and Northern Ireland will also be tariff-free. However, goods moving between the Republic of Ireland and Northern Ireland that are ‘at risk’ of entering Great Britain will be subject to tariffs. The UK are still in discussions with the EU and Ireland to work out an effective approach to handling cross-border movements. The Northern Ireland Protocol, and the final details of regulations are still subject to ongoing negotiations with the EU. The Government is providing a free service to support businesses with the changes to Northern Ireland trade which take effect on 1st January 2021 You can register your interest on their website here. You can find further information regarding Northern Ireland on the Government website link here.