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

Update April 22, 2021: Sections ‘what this guidance is about’ and ‘codes and sub-codes for goods required on refund applications’ have been updated.

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.

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

Source gov.uk

---

---