Notice 723A: Claim back VAT paid in the EU if you're established elsewhere (21 January 2019)
Find out how to claim a refund of VAT in EU countries if you're either established in another member state, or in the UK if you're established outside the EU.
1.1 What this notice is about
This notice explains the schemes for claiming a refund of VAT incurred in either:
•EU countries if youʼre established in another EU member states – section 2 gives you an overview of the scheme, section 3 explains how UK and Isle of Man businesses can claim from other member states and section 4 explains how businesses in other EU member states can claim from the UK