VAT Retail Export Scheme (Northern Ireland)

VATRESNI2500 - Basic principles of the Scheme: VAT refund documents

Retailers must use one of the following: 

• the HM Revenue and Customs version of form VAT 407(NI);
• a fully compliant version of the VAT 407(NI) of either their own design or a refund company’s design; or
• a fully compliant adapted invoice for the VAT Retail Export Scheme,

to record the details of the sale for certification at the point of exit from Northern Ireland and the EU.
All versions of the VAT 407(NI) forms used by retailers or refund companies must contain the same information as the official HMRC version of form VAT 407(NI).

Since January 2021 there is no requirement for HMRC to approve bespoke VAT 407(NI) forms.

The VAT general enquiries team only issue stocks of the form VAT 407(NI) to VAT registered retailers. Blank forms are not to be issued to travellers.