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VROBP1020 | Introduction: background

From HM Revenue & Customs · VAT Refunds to Overseas Business Persons

This guidance explains:

  • processing of UK VAT refunds to EU businesses and those established outside the UK

  • how businesses established in Northern Ireland can claim VAT refunds in EU member states

  • the intentions of parts XX, 20A, 20B and XXII of the VAT Regulations 1995 and sets out how they are to be implemented.