VROBP4020 - Examples demonstrating under which process a claim must be made: VAT refunds (on goods) in Northern Ireland if the business is established in an EU member state

For these examples, it is assumed that the VAT incurred on either goods or services is related to the economic activity of the claimant as a taxable person and that the right of deduction exists.

Claims which must be made under the EU VAT Refund system

A business in the EU incurs VAT on purchases of goods (for example, fuel) in Northern Ireland, but not goods and services that are invoiced on a single invoice.

Where goods and services are supplied together, in order to claim the VAT on the goods via the EU VAT refund system the business will need to request two separate invoices – one for the goods and one for the services.

Claims which must be made under Part XXI VAT Regulations 1995

See VAT Notice 723A

A business in the EU incurs VAT on purchases of services (for example, hotel services) in Northern Ireland.

A business in the EU incurs VAT on purchases of goods (for example, food) and services (for example, hotel services) in Northern Ireland on a single invoice.