Unregistered persons involved in qualifying activities

If you conduct a business in Ireland that includes qualifying activities, you may reclaim Value-Added Tax (VAT) on your purchases used for those activities.

For example, an Irish bank or insurance company providing exempt financial services to customers outside the European Union (EU) may be entitled to reclaim VAT.

Applications for repayment must be submitted within four years from the end of the taxable period to which the claim relates.

Applications for refunds should be made on Form VAT 60E.