This guidance explains how businesses established in Northern Ireland can claim back EU VAT. Andrea doubts whether it will have wide applciation for our sector however as:
it can only be used for goods, not services
it cannot be used to reclaim incorrectly charged VAT
The guidance states that "If you make both taxable and exempt supplies, any restriction to the amount of VAT claimable should be applied before making your application."
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22 April 2021 
Andrea Marshall, Tax Specialist
