Farmers and fishers

How to reclaim Value-Added Tax (VAT) on farm buildings

Farmers who are not registered for Value-Added Tax (VAT) may reclaim VAT paid by them in relation to the construction, extension, alteration or reconstruction of:

  • farm buildings and structures
  • land drainage
  • land reclamation
  • hedgerows
  • underpasses.

You must submit applications for repayment of VAT within four years from the end of the taxable period to which the claim relates.

You should make any claims for repayment on the form VAT 58.

From 1 January 2019 you can submit VAT 58 claims at any time provided they are:

  • no older than four years
  • for a calendar year or a period within a calendar year
  • greater than €125.

A calendar year runs from 1 January to 31 December. You cannot submit a claim that covers two calendar years.

Where do you submit the VAT 58 claim form?

With effect from 1 January 2019, applications for refund of VAT on farm buildings should be made via eRepayments. Existing mandatory efilers must submit claims via eRepayments.

Further information on using eRepayments can be found in Apply for a refund of Value-Added Tax on farm buildings.

You can submit any queries relating to eRepayments through MyEnquiries via myAccount or ROS.

Select the categories Collector General's and then select VAT Repayments (Unregistered).

Next: How to reclaim Value-Added Tax (VAT) on sea fishing vessels and equipment