Summary

Guidance explaining the implementation of VAT refunds to overseas business persons, including the application of the Northern Ireland Protocol.

Contents

  1. VROBP0500
    Data protection
  2. VROBP1000
    Introduction: contents
  3. VROBP2000
    Reclaiming VAT refunds (on goods) from EU member states if you’re established in Northern Ireland: contents
  4. VROBP3000
    Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business: contents
  5. VROBP4000
    Examples demonstrating under which process a claim must be made: contents
  6. VROBP5000
    Refunds of UK VAT for businesses established outside the UK: contents
  7. VROBP6000
    Issue of Certificates of status of taxable person (VAT 66) to UK VAT registered businesses: contents
  8. VROBP7000
    Refunds of UK VAT to EU businesses prior to 1 January 2021: contents
  9. VROBPUPDATE001
    update index