Humanitarian goods for export
Philanthropic organisations may, in certain circumstances, reclaim Value-Added Tax (VAT) paid on qualifying goods. VAT may be reclaimed on these qualifying goods purchased in, or imported into, the State, which are subsequently exported within four months of their supply. This is provided that the qualifying goods are used in the organisation's humanitarian, charitable or teaching activities abroad.
Claim for refund must be submitted within four years from the end of the taxable period to which the claim relates. Application for repayment should be made on Form VAT 73.