VROBP2020 | Reclaiming VAT refunds (on goods) from EU member states if you’re established in Northern Ireland: claiming VAT on goods

The Northern Ireland Protocol (‘Protocol’) to the Withdrawal Agreement means that Northern Ireland maintains alignment with the EU VAT rules for goods only. This means established businesses in Northern Ireland can recover this VAT through the electronic cross-border refund system. To claim under this process, invoices must only contain supplies of goods.

For examples of which process to follow see VROBP5010.