Time Limits for Claims for Repayment of VAT to International Customers
The limits in question are those that apply to customers who carry on trade outside of Ireland, and are NOT registered for VAT in Ireland.
Under the terms of the 8th or 13th EU VAT Directives, a person who is engaged in business outside the State, and who is not engaged in business in the State, may claim repayment of Irish VAT on most business purchases in Ireland. The main conditions governing repayment are:
- Claims to repayment must be lodged within six months of the end of the calendar year in which the tax paid became chargeable.
- Application for repayment is made by way of:
- Form VAT 60OEC - Application for Refund of Value Added Tax (VAT) by a taxable person not established in Ireland (PDF, 316KB) (13th Directive - persons established outside the VAT territory of the E.U.).
- A person VAT-registered in another Member State of the EU must produce a certificate from the relevant official department of that Member State confirming that s/he is subject to VAT under the laws of that State.
- A person carrying on business outside of the European Union must provide written proof of economic activity issued by the competent authority of his/her own state;
- The goods/services giving rise to the claim must be goods/services in respect of which tax would be deductible if the claimant's business was carried on in Ireland, and must not include goods for supply within the State or motor vehicles for hiring out for utilisation within the State;
- The business for which the goods/services were purchased must be a business which would be taxable if carried on in Ireland;
These conditions are set out in full in Regulation 23 of the Value Added Tax Regulations 2006 [Statutory Instrument No. 548 of 2006]
If you have any queries in relation to this Information Note please contact:
VAT Repayments Branch,
Collector General's Division
Tel.+353 61 488060
Fax: +353 61 488465