VROBP3050 - Reclaiming VAT refunds (on goods) in Northern Ireland if you’re an EU business: claiming VAT on services

Claims for VAT incurred on services in Northern Ireland by claimants from EU member states must be reclaimed under part 21 of the VAT Regulations using form VAT65A, or a similar form issued by their official issuing authority, to make their claims. The VAT65A can be downloaded from the

Details of what can be claimed and the time limits for making the claim can be found in section 4 of Notice 723A Refunds of UK VAT for non-UK businesses or EU VAT for UK businesses (Notice 723A) – GOV.UK ().

For examples of which process to follow, see VROBP5020.