Additional FAQ’s for VAT registered traders established in another EU Member State, making a VAT refund application to Revenue

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

From 1st January 2010, VAT registered persons established in a EU State outside of Ireland who wish to reclaim Vat incurred on business expenses incurred in Ireland, should apply directly to the relevant Tax Authority in their own State, who will then forward the claim electronically to the Irish Revenue for examination/refund. Any queries in relation to the application process should be made to your own Tax Authority.

Do I need to send documentation in the post or scanned attachments with my application?

Revenue does not require documentation to be forwarded as an attachment with your application or submitted in the post. However, Revenue may require additional information to be forwarded at a later date.

Can anyone else make an application on my behalf?

An agent/representative can make an electronic application on your behalf. They will be required to satisfy the Irish Revenue Authorities that they are authorised to act on your behalf. In order to do this they will be required to submit to Revenue, a letter of Authority from you and/or Power of Attorney, indicating that they are authorised to submit claims and/or receive refunds, on your behalf. The power of attorney document must :

  • Be received in hardcopy format prior to the submission of the application;
  • Confirm that the agent is authorised to submit claims and/or receive refunds on the applicant’s behalf;
  • Contain the signatures of both parties;
  • Contain the VAT no. of the client;
  • State the Tax Identification number (TIN) number of the agent (TAIN if an Irish agent);
  • State the date the agreement commenced.

This document will be retained by Revenue and checked against any future applications received.

Your agent will also be required to fulfil conditions set by the Tax Authority located in your own Member State. Further details in this regard may be obtained by contacting your local Tax Authority.

How does my agent register to submit an application for a refund of VAT on my behalf?

Please contact the Tax Authorities in your own Member State for further details.

What language is used in making the application?

Applications must be completed in English or Irish.

Will I receive notification that my application has been received by Revenue?

Yes. The Tax Authorities in your own Member State will notify you when the application is received by Revenue.

How will I receive payment?

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

What if additional information is required by Revenue?

Revenue may request, by electronic means or by letter, additional information from the applicant, his/her Member State and/or suppliers of goods/services being claimed, within a four-month period of receipt of the claim.

Is it possible to correct the application?

Applicants established outside of Ireland should be able to make a corrected application online through the relevant Tax Authorities in their own Member State.

It is important to be aware that when submitting a corrected application, additional items of expenditure cannot be added to your application. This expenditure can only be claimed by submitting a separate application for the entire calendar year. It is advisable that such expenditure be included in your 5th and final claim. Applicants should be aware a maximum of 5 claims are allowed for any calendar year refund period.

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

Applicants established outside of Ireland should state their VAT registration number when contacting Revenue.

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.


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