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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
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:
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:
A calendar year runs from 1 January to 31 December. You cannot submit a claim that covers two calendar years.
You have a claim for September 2017, December 2017, January 2018 and March 2018.
You cannot submit all the claims under one VAT58. You must submit September and December on one return and January and March on another.
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
Published: 14 November 2023
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