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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: Issue of certificates of status (VAT 66A)

The implementation of the electronic EU VAT Refund system means that a claimant making a claim from other EU Member States is no longer required to send a certificate of his status with the claim. However, on occasions, some Member States will still request that a claimant supplies a certificate of his status as a taxable person. In these cases the VRS (Grimsby VRU) is to will issue these, on request, to traders in accordance with the directions contained in Notice 723a.