Non-established traders

Updated on April 17, 2022

Overview

This section explains how to reclaim Irish VAT (Value Added Tax) if you are:

not VAT-registered in the state

and

In the state, it hasn’t been established.

It also explains how you can get some services from Irish traders without paying VAT.

Arrangements for UK VAT registered claimants resulting from the Withdrawal Agreement

For Irish Value-Added Tax (VAT) incurred by UK traders on or before 31 December 2020, arrangements for UK VAT registered claimants emanating from the Withdrawal Agreement must be submitted by 31 March 2021.
Any updates or corrections to Electronic VAT Refund (EVR) claims for Irish VAT claims that were already submitted but not refunded by December 31, 2020, must be submitted by December 31, 2021.
The EU internet portal will continue to allow claims for Irish VAT charges incurred for items supplied by Northern Irish traders beginning January 1, 2021. The EU electronic platform, on the other hand, will not allow claims by Northern Irish traders for expenses incurred in the provision of services.
As of April 1, 2021, UK traders will no longer have access to the EU internet portal for UK claims, with the exception of Northern Irish traders. Irish legislation will apply to VAT expenses spent in supplies of goods and services produced by UK traders other than Northern Irish traders. Non-EU businesses incurring Irish VAT charges will utilise the EU 13th Directive-VAT claims from outside EU system.

Foreign traders established in the EU paying Irish VAT

A VAT-registered trader in another MS can claim Irish VAT on purchases made in Ireland. The trader should file an Electronic VAT Refund (EVR) with their local Member State’s tax authority as soon as possible (MS).

The MS will send the claim to Irish Revenue for examination and judgement via electronic means.

VAT refunds are only available for products and services that are reclaimable in this state.

Either English or Irish should be used to complete the EVR application.

All VAT-paying expenses must be classified by code and/or sub-code.

Irish Revenue will not accept paper-based applications.

What information will Revenue require?

Revenue may require further documents, such as original invoices, from the following parties to support the refund application:

MS vendors of the products being claimed for by the petitioner.

What amount of VAT can be claimed?

The total amount of VAT claimed must be equal to or more than:

The sum is €400 if the claim is for a period of three months to one calendar year.
The sum is €50 if the claim is for a calendar year or the balance of a calendar year.

What is the refund claim period?

The reimbursement period runs from January to December of each year.

The refund period is not allowed to be:

Unless the return period is November to December, the refund period is higher than one year and less than three consecutive months.

How many refund claims can you make in a calendar year?

A maximum of five applications may be submitted in a calendar year. If the periods overlap, you won’t be able to file a claim. January to March, for example, is followed by March to June.

Once a claim has been submitted, you can’t adjust the amount of money you spent on it. You must submit the additional invoices at the conclusion of the 12-month period.

Is there a time limit for filing a refund request?
You must file a refund claim by September 30th of the calendar year following the year in which you spent the expense. If you spend money in April 2016, for example, you have until September 30, 2017 to submit a claim.

Agents

An agent or representative can submit an EVR application on your behalf. You must provide a letter of authorisation and/or a Power of Attorney to Irish Revenue. This should imply that you have given the agent authorization to file claims and/or get reimbursements on your behalf.

You must send a hardcopy of the Power of Attorney document before submitting a claim.

The document must include the following items:

Date the agreement commenced Tax Identification Number (TIN) of the claimant Tax Identification Number (TIN) of the agency (TAIN if an Irish agent)

How are repayments made?

The reimbursement will be made via Electronic Funds Transfer (EFT) to the bank account specified in the claim.

Please contact the VAT Repayments (Unregistered) Section if you have any questions.

Foreign traders established outside the EU paying Irish VAT

If you are in the following categories, you may be able to claim Irish Value-Added Tax (VAT) on most business purchases made in Ireland:

engaged in business outside of the European Union (EU) but not in business within the State
The following are the primary terms of repayment:

A person conducting business outside of the EU is required to present written evidence of economic activity. This must be issued by their own state’s authorised government.
The items and services that give rise to the claim must be those that would be tax deductible if the claimant’s business were conducted in Ireland. They cannot contain products for supply within Ireland or motor vehicles for hire within Ireland.
The goods and services must have been obtained for a business that would be taxable if conducted in Ireland.
You have six months from the end of the calendar year in which the tax paid becomes taxable to file a claim.

The claim Form VAT 60OEC, along with any accompanying paperwork, should be sent to the Unregistered VAT Repayments division.

Zero rating of services to non-established traders

The majority of services provided by Irish suppliers to non-established taxable traders in the European Union (EU) are reverse charge taxable. The Irish Value-Added Tax does not apply to such services (VAT).

Traders who are new to the market and who:

Such who are not required to register for VAT in the State but receive taxable services (not protected by the reverse charge rule) from Irish traders on a regular and continuous basis may request to have those services exempt from VAT.

This relief is reviewed on a regular basis. In most cases, it is made available and is good for two years. It may, however, be renewed upon request.

The exemption does not apply to taxable goods supplied.

Traders established in the EU

With your application, you must include a proof of taxable status indicating that you are VAT-registered in another EU Member State.

Traders established outside the EU

You must show proof of economic activity from the appropriate government in the country where you are based.

Where do you apply?

Return the claim form VAT 60A, along with any supporting evidence, to the Unregistered VAT Repayments division.