Non-established traders

Foreign traders established in the EU paying Irish VAT

A VAT registered trader in another Member State (MS) can claim Irish VAT incurred during the course of business. The trader should submit an Electronic VAT Refund (EVR) directly to the relevant tax authorities in their own Member State (MS).

The MS will send the claim electronically to Irish Revenue for examination and decision.

You can only reclaim VAT on goods and services that are reclaimable in this State.

You should complete the EVR application in the English or Irish language.

You must classify all expenditure incurring VAT by code and, or sub-code.

Irish Revenue will not accept paper based applications.

What information will Revenue require?

Revenue may request additional documentation including original invoices to support the refund application from the:

  • applicant
  • applicant’s MS
  • suppliers of the goods being claimed for.

What amount of VAT can be claimed?

The total amount of VAT claimed must not be less than:

  • €400 where the claim is for a period between three months and one calendar year
  • €50 where the claim is for a calendar year or the remainder of a calendar year.

What is the refund claim period?

The refund period is based on a calendar year, January to December.

The refund period cannot be:

  • greater than one year
  • less than three consecutive months except where the refund period is November to December.

How many refund claims can you make in a calendar year?

Applicants may submit a maximum of five applications in a calendar year. You cannot submit a claim where the periods overlap. For example: January to March and then March to June.

You cannot amend the expenditure on a claim you have submitted. You must wait and submit the additional invoices on a final 12 month period claim.

Is there a time limit for making a refund claim?

You must apply for the refund before the 30 September of the calendar year following the year in which you made the expenditure. For example: you made the expenditure in April 2016, you have until 30 September 2017 to submit the claim.

Agents

An agent or representative can make an EVR application on your behalf. You must send a letter of authority and, or Power of Attorney to Irish Revenue. This should indicate that the agent is authorised to submit claims and, or receive refunds on your behalf.

You must send a hardcopy of the Power of attorney document before you submit a claim.

The document must contain the:

  • signatures of both the claimant and the agent
  • VAT number of the claimant
  • Tax Identification Number (TIN) of the agent (TAIN if an Irish agent)
  • date the agreement commenced.

How are repayments made?

Revenue will make the refund payment by Electronic Funds Transfer (EFT) to the bank details provided in the claim.

If you have any queries please contact: VAT Repayments (Unregistered) Section.

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