Retail export scheme

Overview

The retail export scheme allows persons who are resident outside the European Union (EU), and who make purchases of goods in the EU, to a refund of the Value-Added Tax (VAT) charged on these goods. The goods must be exported from the EU by the tourist or traveller within three months of purchase. The scheme requires proof of purchase and proof of export.

This section explains:

  • what the retail export scheme is about
  • who can claim a refund
  • how to claim a refund
  • goods that qualify under the scheme
  • proof required that the goods have left the EU
  • certification of exports by Customs
  • certification by officials in the tourist or traveller's country of residence.

Who should you contact about refunds?

A tourist should direct any enquiries about specific refunds of VAT to the retailer or refund agent with whom you have been dealing.

A retailer or refund agent should direct any enquiries to their Revenue office.

Next: Who can use the scheme?