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HMRC internal manual

VAT Refunds to Overseas Business Persons

United Kingdom VAT registered persons seeking repayment of VAT incurred in other member states: Electronic EU VAT Refund system

Since 1 January 2010 all claims to other Member States have to be made through the electronic EU VAT Refund system. UK claimants must register for the UK portal and enter their claims on this portal. The system then sends the claim to the relevant refunding Member State for consideration. For more details on the system, see Notice 723a and the HMRC website