VATRESNI8500 | Handling correspondence: Non-NI/EU stamping of refund forms

Below is a draft letter that may be sent when a traveller asks about certification of refund forms outside of Northern Ireland/the EU. The letter should be adapted to suit individual circumstances.
Dear [insert name]

VAT Retail Export Scheme

Thank you for your letter of [insert date] enquiring about the certification by an authority outside of Northern Ireland/the European Union, of documents for goods exported under the retail export scheme / enclosing documents certified by an authority outside of Northern Ireland/the European Union, for goods exported under the retail export scheme.*

There is no facility within the retail export scheme to allow for the export of goods to be certified by authorities outside of Northern Ireland or the EU. Under European and UK law, retailers and refund companies in Northern Ireland cannot process payment of a refund unless the form bears a valid UK or EU customs stamp. There are no exceptions to this rule. Because your refund form(s) has / have* not been stamped at your final departure point from Northern Ireland/the EU, you are not now eligible for a refund of VAT.

I am sorry I cannot give you a more favourable response.

Yours sincerely,

*delete as appropriate