Introduction: Operational responsibility
The VAT Overseas Repayment Unit (ORU) in Londonderry has responsibility for the handling of all claims for the repayment of United Kingdom VAT.
Claims from businesses in other Member States are made via an electronic portal in the claimants home Member State.
Claims from non EU claimants are made on form VAT65A, which can be obtained from the HMRC website.
Local offices are responsible for handling any requests for verification sent out by the ORU.
UK businesses that have issues with using the UK portal to make claims to other Member States should be referred to the Online Services Helpdesk.