Reclaiming VAT

Overview

You can reclaim Value-Added Tax (VAT) in certain circumstances through your VAT return.

This section explains:

  • who can reclaim VAT
  • what VAT you can reclaim
  • what VAT you cannot reclaim
  • how persons engaged in taxable, exempt and non-business activities can reclaim VAT
  • how to claim back the flat-rate addition
  • how to reclaim VAT on qualifying conferences
  • how to make adjustments for VAT already claimed
  • how VAT-registered traders reclaim VAT from European Union Member States.

The Revenue website also contains information in respect of claiming VAT on motor vehicles.

Next: Who can reclaim Value-Added Tax (VAT)?