VROBP2050 | Reclaiming VAT refunds (on goods) from EU member states if you’re established in Northern Ireland: appeals

Where the competent authority of the EU member state has refused a claim, an applicant may have the right to appeal to that authority. Any claimant enquiring about an appeal against such a decision is to be directed to the competent authority in the EU member state concerned.

This Department cannot intervene if the competent authority of the EU member state rejects an appeal. The appeals process in the EU member state of refund must be followed, including the process for taking appeals to any higher authorities. Any enquiries are to be answered accordingly.