Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
There are circumstances where you may have to return reclaimed VAT.
You must repay the VAT to Revenue if you have not paid for the goods or services within six months of reclaiming the VAT. You must repay the VAT in your VAT return following the six-month period.
If you subsequently pay for those goods or services, you can then reclaim the VAT included in the payment.
Next: Irish VAT registered traders reclaiming Value-Added Tax (VAT) from European Union (EU) Member States
Published: 21 January 2020
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