For both EU and non-EU traders the following is a brief summary of the eligibility criteria and documents required to make the VAT refund claim.

Eligibility criteria for making the claim

Community Traders

• You must be registered for VAT in one of the Member States of the EU in order to claim back VAT paid in another Member State, and
• You must not be registered for VAT in the Member State in which you are claiming, and
• You must not have a place of business in the State in which you are claiming, and
• You must not make supplies there.

Non-Community Traders

• You must be registered for business in a non-EU country, and
• You must not be registered for VAT in the UK, and
• You must have no place of business or other residence in the EU, and
• You must not make supplies in the UK.

Documents required to make the claim

1. Please check, approve and sign the attached Letter of Authority.
2. Original Certificate of Status is required.  Community traders are required to provide a certificate from their own tax authority showing they are registered for VAT there.  Non-Community traders must send a certificate from the official authority in their country showing they are registered for business there.  The certificate should contain:
   · name, address and official stamp of the authority;
   · the non-EU trader’s name and address;
   · nature of the business; and
   · the trader’s business registration number.
3. The originals of invoices and import documents are required.  Copies will not be acceptable.