Refunds and appeals The tax authorities must issue a decision within four months of the submission of the VAT refund claim if no additional information has been requested (see below): •• The authorities may grant the claim and notify the claimant via electronic means; •• The ...
The claim periods are normally to 30 June each year, with a 31 December submission deadline. 23 8. NORTHERN IRELAND PROTOCOL 8.1 The Northern Ireland Protocol 8.1.1 Introduction The Northern Ireland Protocol means that Northern Ireland maintains alignment with the EU VAT rules for goods, ...