Electronic VAT Refunds (EVR)
What are Electronic VAT Refunds?
If a VAT registered Trader has incurred VAT in another EU Member State, this VAT may be reclaimed by submitting an application for a refund through ROS. See the Revenue website for further details: Unregistered Persons VAT reclaims .
Bulk Upload Facility
A new bulk upload facility is available for EVR on ROS. This will allow you to prepare claims offline and upload the information once ready by selecting the "Populate from CSV" button on the Invoice \ Import entry screen. You must use a CSV (Comma Separated Value) Microsoft Excel file containing information pertaining to the invoices and imports that make up the claim. Further information can be found on ROS at: ROS Offline Application
Work in Progress
If applying to more than one Member State in the same period, you should proceed to "Sign and Submit" before saving the application in Work in Progress.
Applications to the Netherlands
The Netherlands will now accept applications for a refund of VAT incurred up to 5 years previously.
Corrected Applications
If a corrected application is required by another Member State, you cannot currently remove an invoice or import from the application. Please ensure that where possible, all invoices \ imports relating to the period are relevant and correct.
Restrictions
In addition to a calendar year application (i.e. Jan-Dec), quarterly claims (Jan-March, April to June, July to Sept and Oct to Dec) will only be accepted by some Member States i.e. Spain & Italy.
Delays
Some Member States are currently experiencing difficulties in processing claims. Further information as to the status of your application may be found by contacting the Tax Authority of the relevant Member State. Details of Tax Authorities can be found at:
http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm
Unregistered VAT Repayments
River House
Charlottes Quay
Limerick