Reclaiming VAT

Adjustments for Value-Added Tax (VAT) already claimed

There are circumstances where you may have to return repaid VAT.

You have six months to pay for goods and services included in your VAT return. If you fail to do this, you need to repay the VAT to Revenue. You should 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