VROBP2030 | Reclaiming VAT refunds (on goods) from EU member states if you’re established in Northern Ireland: claiming VAT on services

VAT claims submitted to any EU member state via the electronic EU VAT Refund system must not include VAT on supplies of services. EU member states will not refund VAT on services under the EU VAT refund scheme. Any VAT claims relating to services will be rejected. To reclaim VAT on supplies of services, businesses must follow the existing process for refunding VAT to non-EU businesses in the country from which they are making the claim. This process varies across the EU.

For examples of which process to follow see VROBP5010.