VROBP2010 - Reclaiming VAT refunds (on goods) from EU member states if you’re established in Northern Ireland: electronic EU VAT Refund system
From 1 January 2021 only businesses established in Northern Ireland can make claims to EU member States through the electronic EU VAT Refund system. Northern Ireland claimants must register to access the HMRC 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 Claim VAT refunds in Northern Ireland or the EU, if you’re established in Northern Ireland or in the EU. To access the system, go to https://www.gov.uk/send-vat-return.