Reclaiming VAT
Reclaiming Value-Added Tax (VAT) from European Union (EU) Member States
You may be able to reclaim VAT from another member state where:
- you are an Irish VAT registered trader
- you paid VAT in another member State
- the VAT paid was in respect of your trade.
You can submit a claim via Revenue Online Service (ROS) under Electronic VAT Refund (EVR).
How to make a claim for EVR
You must be registered for the Revenue Online Service (ROS) to access the service.
Full details of making a claim and dealing with an amended claim are available under further guidance.
You may submit a maximum of five applications in a calendar year.
You must apply for the refund before the 30 September of the calendar year following the year in which you made the purchase.
- Example
You made the purchases for which VAT was applied in April 2024.
You must submit a claim on ROS before 30 September 2025.
Refund payments will be made by electronic fund transfer (EFT) to the bank details provided in the claim.
You must keep all supporting documentation for six years from the end of the year in which the claim is made.
How is the claim processed?
When your EVR claim has been completed correctly you will get a unique reference number from ROS. You will need to include this number in any query regarding the claim.
Your EVR claim will issue to the MS of refund for processing.
Multiple VAT numbers and VAT Groups
If you have more than one VAT number you must claim the refund using the VAT number the invoice issued.
VAT group remitters can only submit a claim using the group remitter's number.
Next: Irish VAT registered traders requiring certificate of taxable status