A new online VAT refund system will be introduced across the EU for all claims submitted after 1 January 2010 to replace the current paper-based process. Businesses established in the UK should submit claims for VAT incurred in other EU countries through the HM Revenue & Customs (HMRC) website, rather than direct to the Member State of Refund as at present.
From 1 December agents will be able to register and enroll to use the new HMRC VAT EU Refunds for Agents service and set up authorisations online to act on behalf of clients. Agents will be able to submit refund claims online on or after 1 January 2010.
Further details including details regarding the registration and enrollment process can be accessed here