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

What is the electronic VAT refund service?

If you are a VAT-registered trader and have incurred VAT in another Member State, you can submit a claim to the electronic  VAT refund service.

Further details available in the Value-Added Tax section.

Who is the service for?

This service is for Irish VAT registered traders incurring VAT in other EU Member States.

What you need to use this service

You will need the following information, provided in a Comma Separated Value (CSV) file, to submit an electronic VAT refund:

  • 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 further, more detailed information, please see the following schemas and notes.

How to access the electronic VAT refund service

If you have registered to use the Revenue Online Service (ROS):

  • 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'.