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HMRC internal manual

VAT Retail Export Scheme (Northern Ireland)

VATRESNI3900 - How the scheme works: Recovery of input tax under the direct reclaim system

The refund company is entitled to use a copy of the VAT 407(NI) to recover input tax under Regulation 29(2) of the VAT Regulations 1995. This means that there is no requirement to hold an invoice which includes all the details set out in Regulation 14.