Following IP completion day (11pm on 31 December 2020), Northern Ireland remains aligned with the European Union. From 1 January 2021, under the Northern Ireland Protocol, a new set of rules applies to VAT refunds for businesses established in Northern Ireland and the European Union. Accordingly, from 1 January 2021, the EU law relating to VAT refunds continues to apply in Northern Ireland (but in respect of goods only).
VAT incurred by Northern Ireland businesses in the EU
A business established in Northern Ireland will be eligible to claim a VAT refund for VAT incurred on goods in a member state of the EU provided that the following conditions are met:
- Ìý
•ÌýÌýÌýÌý it is a taxable person registered for VAT in the UK with an establishment in Northern Ireland
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•ÌýÌýÌýÌý it is identified as trading under the Northern Ireland Protocol and
- Ìý
•ÌýÌýÌýÌý the claim must be in relation to goods only and the invoice must contain only supplies of goods
The claimant must not be registered
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Web page updated on 17 Mar 2025 14:46