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Official guidance
VAT Refunds to Overseas Business Persons

VROBP3000 · Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business

  • VROBP3010 · Submission of claims
  • VROBP3020 · Who can reclaim VAT
  • VROBP3030 · Time limits
  • VROBP3040 · Enquiries about claims
  • VROBP3050 · Claiming VAT on services
  • VROBP3060 · Verification of claims
  • VROBP3070 · Appeals
  1. Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business: contents
  2. Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business: submission of claims

VROBP3010 | Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business: submission of claims

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

EU businesses seeking to reclaim VAT expenses on goods (only) purchased in Northern Ireland can continue to submit their application for refunds through the electronic portal in their EU member state. To claim under this process, invoices must only contain supplies of goods.

For examples of which process to follow see VROBP5020.

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