FAQ’s for Irish VAT registered traders making a VAT refund application to another EU Member State

From 1st January 2010, how will I make an application for a refund?

From 1st January 2010, all Irish applicants wishing to make a claim for a refund of VAT in another EU State must be registered for VAT with the Revenue Online Service (ROS).

What is ROS and how do I register?

The Revenue Online Service (ROS) is Revenue's interactive facility offering business and individuals a quick, secure and cost effective method to manage their tax affairs online. ROS enables you to view your own, or your client's, current position with Revenue for various taxes and levies, file tax returns and forms, and make payments for these taxes online in a variety of methods. Full details of all services and facilities are available on the Services page on www.revenue.ie. To register with ROS, go to www.ros.ie.

What do I do if I (or my agent) already file my VAT returns on ROS?

You will automatically be able to file electronic VAT refund applications. No further contact with Revenue is required.

Do I need to send scanned attachments with my application?

Member States may require scanned attachments to be forwarded with an application.

The total size of all attachments must not exceed 5MB. If they exceed this amount, you should attach the largest invoices only. The Member State of Refund may require that the remaining invoices be forwarded subsequently.

Can anyone else make an application on my behalf?

An agent/representative can make an application on your behalf provided he/she is registered with ROS and he/she has a TAIN number (Tax Advisor Identification Number).

If your agent/representative does not have a TAIN, he/she should contact the TAIN Section in Revenue's North Dublin City office in order to register. The application process will not allow a representative to make an application on your behalf without a TAIN number. City Centre Registration can be contacted at:

TAIN Section
Revenue Commissioners
Dublin North City Office
9-15 Upper O’Connell Street
Dublin 1
Tel: 01-865 5000
Email: dublinagents@revenue.ie

Agents must apply in writing stating their Tax number, Name, Address, Tel/Fax/E-mail and the VAT numbers of their clients.

Will I receive notification that my application has been received by Revenue and the Member State of Refund?

As an Irish taxpayer, once an application has been successfully completed online in ROS, a copy of the application will be sent to your ROS inbox. If there are any issues requiring clarification at this point, Revenue will contact you directly (via message notification) in ROS. The application will then be forwarded to the Member State of Refund for processing. On satisfactory receipt of the application by the Member State of Refund, a receipt will be forwarded to Revenue who will subsequently forward this to you via ROS.

In what circumstances will ROS not process my application?

Your application for a refund of VAT will not be processed on ROS if any of the following occur:

  • You are not registered with ROS
  • You are not registered for VAT in Ireland for the period of the claim
  • You carry out only supplies of goods or of services which are exempt without deductibility for VAT
  • You have inserted an incorrect VAT number
  • Information requested during the application process is not provided
  • The maximum number of claims in a calendar year has been exceeded (a maximum of 5 claims are allowed in a calendar year)
  • The amount claimed is less than the minimum allowed
  • A claim or invoice has been submitted previously
  • Additional invoices are added to a claim that has been submitted previously
  • The language required by the Member State of Refund is not used

If I forget to include an invoice with my claim, can I include the invoice with the next claim?

If an item of expenditure (i.e. invoice/import document) is omitted from an application, it can only be claimed on the completion of an application covering the entire calendar year. Accordingly, such expenditure should be included in your 5th and final claim for the calendar year in question. Applicants should be aware a maximum of 5 claims are allowed for any calendar year refund period.

How will I receive payment?

Payment will be made via electronic funds transfer (EFT) into the bank account as provided when making the application.

Is it possible to correct the application?

Yes. Irish taxpayers will be able to submit a corrected application online through ROS.

How long should I retain the invoice/import documents?

Revenue requires business records to be preserved in their original form for 6 years from the date of the latest transaction to which they refer unless written permission of the relevant Revenue District has been obtained for their retention for a shorter period (VAT Guide 2008).

When contacting Revenue with a query about my application, what reference will I use?

On the successful completion of an application by an Irish taxpayer on ROS, each application will be provided with a unique application number. This number should be used with contacting Revenue with regard to any query regarding your claim.

Further information

Additional information on the new EU VAT refunds procedure will be available on this website on an ongoing basis. Enquiries should be addressed to: Unregvat@revenue.ie.


Print this page