Retail export scheme

Certification of exports outside the State

This section explains when the goods exported under the retail export scheme can be certified by:

• Customs at the final point of departure from the European Union (EU)
  or
• officials in the tourist’s or traveller’s country of residence.

Certification by Customs at the final point of departure from the EU

A tourist or traveller, especially a person on a multi-stop vacation in the EU, may choose to have certification carried out at their final point of departure from the EU rather than the Member State in which the purchase was made. In order for a refund of Value-Added Tax (VAT) to be allowed, Customs must be satisfied that the tourist or traveller has complied with the conditions of the retail export scheme with regard to the export of goods from the EU.

It is important to note that procedures may vary between EU Member States. A tourist or a traveller who intends to have certification carried out in another EU Member State, should check the requirements of that Customs administration regarding the tourist or traveller VAT refund scheme.

Certification by officials in the tourist's or traveller’s country of residence

A refund agent or retailer requires prior agreement from their Revenue office to use certification from the tourist’s or traveller’s country of residence.

In certain circumstances where a tourist or traveller is unable to get certification of export from Customs on leaving the State, the tourist or traveller may still obtain a refund. He or she can get a person of similar standing in his or her own country to certify (by means of an official stamp or otherwise) that the goods have been transported to that country.

 Such persons include a:

• Customs official
• law-enforcement officer
• Notary Public
• Commissioner for Oaths.

The tourist or traveller should return this certification together with the receipt or voucher to their VAT refund agent or Irish retailer.