What is a VAT Refund

VAT reclamation or a VAT refund is the repayment of the VAT component of all commercial goods and purchases exported outside the EU & UK.

This is usually repaid to the buyer of goods, usually stated on the commercial invoice as the "Sold to:" address.

It is important to note that this is strictly controlled by HMRC and documentation of any non-payment or refund should follow HMRC guidelines. 

VAT component of any purchase can be refunded by your supplier or through quarterly VAT filings, for UK VAT-registered companies.