Retail export scheme

Overview

The retail export scheme allows a tourist or traveller who is resident outside the European Union (EU), excluding Northern Ireland, to claim a refund of the Value-Added Tax (VAT) charged on qualifying goods purchased in the EU. The goods must be exported from the EU by the tourist or traveller within three months of purchase. The scheme requires proof of purchase and proof of export.

UK residents should note that from 11 pm on 31 December 2020:

  • residents of Northern Ireland are not eligible to avail of the retail export scheme
  • and
  • additional conditions apply to residents of Great Britain in relation to providing proof of export.

Who should you contact about refunds?

Enquiries from a tourist or traveller about specific claims for refunds of VAT must be addressed to the retailer or refund agent with whom you have been dealing. The Revenue Commissioners are not responsible for refunding tax under the retail export scheme.

Retailers or refund agents can direct any enquiries to their Revenue office.

Next: Who can use the scheme?