Retail export scheme

Overview

The retail export scheme allows a tourist or traveller resident outside the European Union (EU), to claim a refund of the Value-Added Tax (VAT) charged on goods purchased in the EU. The goods must be exported from the EU by the tourist or traveller within three months of purchase. The scheme requires proof of purchase and proof of export.

This section explains:

  • who can claim a refund
  • how to claim a refund
  • what goods qualify under the scheme
  • what is required to prove that the goods have left the EU
  • certification of export of the goods by Customs
  • certification of export of goods by officials in the tourist or traveller's country of residence.

Who should you contact about refunds?

Enquiries from a tourist or traveller about specific claims for refunds of VAT must be addressed to the retailer or refund agent with whom you have been dealing. The Revenue Commissioners are not responsible for refunding tax under the Retail Export Scheme.

Retailers or refund agents can direct any enquiries to their Revenue office.

Next: Who can use the scheme?