Non-established traders

Foreign traders established outside the EU paying Irish VAT

You may reclaim Irish Value-Added Tax (VAT) on most business purchases in Ireland if you are:

  • engaged in business outside the European Union (EU)
  • and
  • not engaged in business in the State.

The main conditions governing repayment are:

  • A person carrying on business outside of the EU must provide written proof of economic activity. This must be issued by the competent authority of their own state.
  • The goods and services giving rise to the claim must be goods and services in respect of which tax would be deductible if the claimant's business was carried on in Ireland. They must not include goods for supply within Ireland or motor vehicles for hiring out for use within Ireland.
  • The business for which the goods and services were purchased must be a business which would be taxable if carried on in Ireland.

You must lodge the claim within six months of the end of the calendar year in which the tax paid becomes chargeable.

You should return the claim Form VAT 60OEC together with supporting documentation to the Unregistered VAT Repayments section. 

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