VROBP3010 - Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business: submission of claims
EU businesses seeking to reclaim VAT expenses on goods (only) purchased in Northern Ireland can continue to submit their application for refunds through the electronic portal in their EU member state. To claim under this process, invoices must only contain supplies of goods.
For examples of which process to follow see VROBP5020.