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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: Appeals

Where the competent authority of any Member State has refused a claim an applicant may have the right to appeal to that authority. Any claimant enquiring about an appeal against such a decision is to be directed to the competent authority in the Member State concerned.

This Department cannot intervene if the competent authority of another Member State rejects an appeal. The appeals process in the Member State of refund must be followed, including the process for taking appeals to any higher authorities. Any enquiries are to be answered accordingly.