VAT Compensation Scheme

Documentation to support a claim

What do you need to submit a claim?

To submit a claim, you will need the following:

  • tax registration number granted by Revenue
  • written declaration from Chief Executive Officer or Chief Financial Officer of the claimant charity as to the validity of a claim
  • bank details.

You must submit your claim and any supporting documentation in the format required and within the timeframe specified by Revenue.

When you submit your claim, we will check your tax clearance status. You should ensure you have a current tax clearance certificate before submitting your claim.

You will also need a valid tax clearance certificate on the day your refund is being paid. Revenue may need the following in support of your claim: 

  • the most recent set of audited accounts. These accounts must be for the financial year of the charity. The year end of the financial year must be the year to which the claim relates or the year in which the claim is being made.
  • documentation detailing the following:
    • VAT paid
    • date of the VAT expenditure
    • that the goods and services were applied by the charity only to its charitable purpose.
  • documentation proving that the income that the calculation is based on was received in the relevant year.
  • proof that the charity was not entitled to a deduction or refund of the tax being claimed under any other legislation administered by Revenue.

You must retain all books, records and documents relevant to your claim for a period of six years. 

Next: What you need to calculate the claim amount?