Charities and philanthropic organisations

How do philanthropic organisations reclaim VAT?

Philanthropic organisations may reclaim Value-Added Tax (VAT) paid on goods supplied or imported into the State which are exported or re-exported for use in their organisation's humanitarian, charitable or teaching activities abroad.

Application for repayment should be made on Form VAT 73 and must be submitted within four years from the end of the taxable period to which the claim relates.

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