Tax-free Shopping in UK and Northern Ireland

HMRC Guidance VAT: tax-free shopping – retailer’s checklist (VAT407 Notes)

The UK released a new guidance including checklists in order to help retailers with the VAT407 form.

For Northern Ireland:

Customers are eligible if they’re:

• Visiting Northern Ireland and live outside of Northern Ireland and the EU
• Northern Ireland or EU residents and are leaving the Northern Ireland and the EU for more than 12 months

Eligible customers can only claim back VAT charged on goods when they leave the UK or EU, and only for goods purchased in the 3 months before leaving Northern Ireland and the EU.

For the UK:

For UK tax free shopping this is only applicable for goods bought before or on the 31st of December 2020.

Check that your customer is eligible to buy goods under the VAT Retail Export Scheme

Customers are eligible if they’re:

• Visiting the UK and live outside of the UK or EU
• UK or EU residents and are leaving the UK or EU for more than 12 months

Eligible customers can only claim back VAT charged on goods when they leave the UK or EU, and only for goods purchased in the 3 months before leaving the UK or EU.

For more information and for the complete guidance and checklists please visit gov.uk