Apply for refund of Value-Added Tax (VAT) on touring coaches

If you transport tourists by road under a group contract, you may reclaim VAT on purchase, intra-Community acquisition, lease or hire of touring coaches. From 1 January 2019, you can use the eRepayments service to submit a claim.

What do you need to make a claim?

To make your claim through eRepayments, you will need:

• the original purchase invoice
• a copy of the lease or hire agreement together with the original purchase invoice
• in the case of an intra-Community acquisition, an official receipt or other document establishing the amount paid together with the invoice issued by the supplier
• in the case of an importation, an official receipt or other document establishing the amount of tax paid and indicating the number of the relevant customs entry
• current Tax Clearance Certificate
• the International Bank Account Number (IBAN) and Bank Identifier Code (BIC) of your bank account.

How to access the service

You can access the eRepayment service through myAccount, by following these steps:

• Click on the ‘Other Services’ section in the ‘My Services’ area of myAccount.
• Click on the ‘e-repayment Claims’ card.

You can access the eRepayment service through the Revenue Online Service (ROS), by following these steps:

• Click on the ‘Other Services’ section in the ‘My Services’ area of ROS.
• Click on the ‘e-repayment Claims’ card.