HMRC Guidance: Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU

Change June 14, 2021:

We have added the expiry date of 31 March for submitting claims for VAT refunds in EU member states where VAT was incurred before 31 December. Under section 3.3 we have added a link to more information on how to be registered for VAT and identified as trading under the Protocol.

Contents

• 1. Overview
• 2. Refunds of VAT for Northern Ireland and EU businesses (Northern Ireland Protocol)
• 3. Refunds of VAT on goods for Northern Ireland businesses claiming from EU member states
• 4. Reclaim VAT expenses on services received in EU member states
• 5. Refunds of VAT on goods supplied in Northern Ireland to EU businesses
• 6. Refunds of VAT on services in the UK for EU businesses

Find out how Northern Ireland and EU businesses can claim refunds of VAT incurred on goods in the EU and Northern Ireland using the EU VAT refund system.

Source gov.uk

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