Brexit and VAT changes
Retail Export Scheme
The Retail Export Scheme allows travellers resident outside the EU to reclaim VAT on goods purchased in Ireland which are taken outside of the EU. The VAT is reclaimed from the seller of the goods or from agents acting on their behalf.
The way the Retail Export Scheme operates has changed with effect from 1 January 2021.
The changes mean that if you want to apply for a refund under the Retail Export Scheme:
- you must be resident outside of the Community
- the value of qualifying goods purchased in each retail outlet must be above €75 including VAT.
For goods exported to Great Britain (GB), proof of importation into GB and payment of any import duties and taxes will be required in certain circumstances.