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Reclaiming VAT

  1. Overview
  2. Who can reclaim Value-Added Tax (VAT)?
  3. Persons engaged in taxable, exempt and non-business activities
  4. How to claim back the flat-rate addition
  5. How VAT on conferences can be reclaimed
  6. Adjustments for Value-Added Tax (VAT) already claimed
  7. Irish VAT registered traders reclaiming Value-Added Tax (VAT) from European Union (EU) Member States
  8. Irish VAT registered traders requiring certificate of taxable status

Persons engaged in taxable, exempt and non-business activities

Certain costs may relate to taxable, exempt and non-business activities. If this arises you need to apportion the costs to determine what Value-Added Tax (VAT) you can reclaim. You can only reclaim that proportion of the VAT which has been used for your taxable activities.

The proportion calculated needs to correctly reflect:

  • the extent to which the costs are used for your taxable supplies
  • and
  • must have due regard to the range of your total supplies.

Next: How to claim back the flat-rate addition

Published: 18 September 2023 Print this page

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