Why am I unable to make a claim for VAT paid in an EU country on or after 1 January 2021 via the EU VAT Refund system?
Only VAT Registered businesses trading under the terms of the Northern Ireland Protocol are allowed to use this service to claim for VAT paid on the purchase of goods in an EU Country on or after 1 January 2021.
To check whether this applies to your business and how to tell HMRC if it does visit gov.uk.
If the Northern Ireland Protocol doesn't apply to your VAT registered business or you want to claim back VAT paid for services or a mixture of goods and services from an EU country visit gov.uk.
