VROBP3020 - Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business: who can reclaim VAT

EU businesses eligible to make a claim:

• must not be registered, liable or eligible to be registered for VAT in the UK
• must not have any place of business in the UK or in the Isle of Man
• must not make any supplies in the UK (other than transport services related to the international carriage of goods, or where VAT is payable by the person in the UK to whom the supply is made)
• the goods must be located in Northern Ireland when they are supplied.