This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Personal Exports: Retail Exports

Personal exports - retail exports: How the scheme works: Recovery of input VAT under the direct reclaim system

The refund company is entitled to use a copy of the VAT 407 to recover input tax under Regulation 29(2) of the VAT Regulations 1995. This means that there is no requirement to hold an invoice which includes all the details set out in Regulation 14.