Apply for an electronic Value-Added-Tax (VAT) refund

The electronic VAT refund service allows VAT-registered traders, who have paid VAT in another EU Member State, to submit a claim for a refund.

Further details on this type of refund are available in the Value-Added Tax section.

What you need to use this service

To submit an electronic VAT refund claim, you will need to provide information in a Comma Separated Value (CSV) file. The information you must provide includes:

  • type of import or invoice
  • import or invoice reference
  • import information
  • supplier name
  • supplier address
  • country
  • suppliers VAT ID or tax reference number
  • suppliers VAT ID or tax reference number type
  • taxable amount
  • VAT amount
  • pro-rata rate
  • deductible VAT amount
  • goods or services code and subcode
  • description
  • language.

For more detailed information, please see the schemas and notes.

How to access the electronic VAT refund service

You must be registered for the Revenue Online Service (ROS) to access the service. Once you have registered:

  • click on the 'My Services' homepage
  • select 'File a Return' option from 'Complete a Form-Online'
  • select 'EVR' from the 'Tax Type' option list
  • select 'EU Vat Refund Applic” from the 'Select a return type' option list
  • click the 'File Return' button
  • enter relevant information for the EVR return
  • proceed to 'Sign and Submit' if applying to more than one Member State in the same period
  • save the application in 'Work in Progress'.