Retail export scheme

Who can use the scheme?

The following persons may use the scheme:

• tourists or travellers visiting the State from countries outside the European Union (EU)
• other non-resident tourists or travellers
• Irish or EU citizens who are leaving to take up residence outside the EU for at least 12 consecutive months.

Who cannot use the scheme?

The following persons may not use the scheme:

• any person normally resident in the State or in another EU country
• tourists or travellers from other EU countries
• foreign nationals resident in the State who travel abroad, but intend to return to the State
• Irish or EU citizens who take up residence abroad for less than 12 consecutive months
• Irish or EU citizens who, having taken up residence outside the EU for 12 consecutive months, return on a visit (for example, for holidays or business, within those first 12 months).

How do you get a refund of VAT?

Before making a purchase you should confirm with the retailer that they operate the scheme as not all do so. You should also clarify whether the retailer is operating the scheme in its own right or in conjunction with a Value-Added Tax (VAT) refund agent.

Revenue do not make refunds to tourists or travellers under the retail export scheme. It is the retailer or VAT refund agent who will make the VAT refund to you when proof of export is obtained.

If you use a retailer who operates the scheme, you will receive an export voucher in respect of each purchase. This voucher should be presented to a Customs officer or left in the drop-box at the airport for certification. The certified voucher will be returned to the retailer, who will then issue the refund.

When making a purchase you must prove to the retailer that you are a tourist or traveller by providing:

• evidence of your place of residence
• your inbound and outbound flight dates
• a signed declaration.

If you use a refund agent, you must follow their specific procedures at time of purchase. As you exit the State you must deposit your documentation for purchases with the agent and they will make the necessary refund to you within 25 working days once the documentation is complete.

Some VAT refund agents use a card to capture details of each purchase. Such cards are swiped at the point of sale each time a tourist or traveller makes a qualifying purchase. You should follow the specific procedures as set out by the agent.

As mentioned above, export vouchers should be presented to Customs at the airport for certification. Customs may check to ensure that the goods are being exported, so it is important that they are easily available for inspection, if required. The export voucher, when stamped, will be returned by Customs to the retailer or to the VAT refund agent, who will then refund the VAT (less any fee charged for processing the refund) directly to you.

Next: What purchases can you claim VAT back on?