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HMRC internal manual

VAT Refunds to Overseas Business Persons

From
HM Revenue & Customs
Updated
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Introduction: Law and regulations

The relevant EC legislation can be found in two directives on the harmonisation of the laws of the member states relating to turnover taxes:

  • Directive 2008/9 EC - arrangements for the refund of tax to taxable persons established within the EU but not established in the territory of the Member State
  • Thirteenth VAT Directive (86/560) - arrangements for the refund of tax to taxable persons not established in the territory of the community

The relevant UK legislation can be found in:

  • The VAT Act 1994, section 39
  • The Value Added Tax Regulations 1995 (SI 1995 No 2518) regulations 173 to 184 (Repayments to Community traders) and 185 - 197 (Repayments to Third Country Traders)