You can reclaim Value-Added Tax (VAT) in certain circumstances through your VAT return.
This section explains:
- who can reclaim VAT
- what VAT you can reclaim
- what VAT you cannot reclaim
- how persons engaged in taxable, exempt and non-business activities can reclaim VAT
- how to claim back the flat-rate addition
- how to reclaim VAT on qualifying conferences
- how to make adjustments for VAT already claimed.
- Irish VAT-registered traders reclaiming VAT from European Union Member States
The time limit for claiming a repayment of VAT is four years.
The Revenue website also contains information in respect of claiming VAT on motor vehicles.
Next: Who can reclaim Value-Added Tax (VAT)?