You may be able to claim a refund of VAT charged in an EU member state on or after 1 January 2021 if you’re VAT registered in the UK.
Claiming a refund on or after 1 January 2021
If you’re charged VAT in an EU member state, you’ll normally be able to reclaim this from the tax authority in that country.
You’ll need to make your claim using either:
- the EU VAT refund system
- the 13th Directive process
Who should use the EU VAT refund system
You’ll need to use the EU VAT refund system to make a claim for a refund of VAT incurred in an EU member state if you’re a business established in Northern Ireland or have an establishment in Northern Ireland and you make:
- any supplies of goods in, or from, Northern Ireland
- EU intra-community acquisitions of goods
What you can reclaim using the EU VAT refund system
If you meet the conditions, you can use the system to claim back VAT on invoices for goods only.
You’ll not be able to claim back VAT on:
- purchases of services
- invoices that are for both goods and services
You should look to claim through the 13th Directive process.
How to claim a refund using the EU VAT refund system
Continue to check this guidance for updates.
If you’re eligible to use the EU VAT refund system but cannot access the system, you should contact HMRC or check the guidance for more information.
Claim a refund through the EU 13th Directive process
If you’re not eligible to use the EU VAT refund system or have incurred VAT that cannot be reclaimed via the EU VAT system, you must use the EU 13th Directive process instead.