VAT Notice 723A: refunds of VAT in the European Community for EC and non-EC businesses

This notice explains about claiming a refund of VAT incurred in EU countries if you are established in another member state or the UK if you are established outside the EU.



This notice cancels and replaces Notice 723A (October 2011).

Published 15 October 2012
Last updated 7 September 2016 + show all updates
  1. New link added to section 8 that provides contact details for the Tax Authorities in other EC member states.
  2. Changes to telephone/fax/email details in sections 6.6 and 7.
  3. Contact details chanaged in paragraph's 6.1, 6.6 and section 7.
  4. Telephone and Fax number for UK VAT Overseas Repayment Unit amended.
  5. First published.