Reclaiming VAT

Updated on March 9, 2022

Overview

In some cases, you may be able to reclaim Valuation Tax (VAT) with your VAT return.
In some cases, you may be able to reclaim Valuation Tax (VAT) through your VAT return.In some cases, you may be able to reclaim Valuation Tax (VAT) through your VAT return.

In this section, you’ll learn:

 

who is eligible for a VAT refund

what you can claim back in VAT

VAT that you are unable to claim

Taxable, exempt, and non-business activities are all eligible for VAT recovery.

way to recoup the flat-rate fee

tax deductions for eligible conferences

to compensate for VAT previously claimed in the invoice.

VAT refunds from EU member states for Irish VAT-registered businesses.

Reclaiming VAT must be done within a four-year window.

 

The reclaim of VAT on motor vehicles can also be found on the Revenue website.

In this section, you’ll learn:

 

who is eligible for a VAT refund

what you can claim back in VAT

VAT that you are unable to claim

Taxable, exempt, and non-business activities are all eligible for VAT recovery.

way to recoup the flat-rate fee

tax deductions for eligible conferences

to compensate for VAT previously claimed in the invoice.

VAT refunds from EU member states for Irish VAT-registered businesses.

Reclaiming VAT must be done within a four-year window.

 

The reclaim of VAT on motor vehicles can also be found on the Revenue website.
In this section, you’ll learn:

 

who is eligible for a VAT refund

what you can claim back in VAT

VAT that you are unable to claim

Taxable, exempt, and non-business activities are all eligible for VAT recovery.

way to recoup the flat-rate fee

tax deductions for eligible conferences

to compensate for VAT previously claimed in the invoice.

VAT refunds from EU member states for Irish VAT-registered businesses.

Reclaiming VAT must be done within a four-year window.

 

The reclaim of VAT on motor vehicles can also be found on the Revenue website.

Who can reclaim Value-Added Tax (VAT)?

Taxable goods and services and qualified actions are eligible for VAT refunds. You must file a VAT 3 return if you really want to claim back VAT.

It’s not possible to claim VAT on non-business activity or supplies that are exempt from tax.

Taxable and non-taxable expenses can be reclaimed for VAT purposes.

If you’re not registered for VAT, you’re subject to other rules.

 

How much VAT do you have the right to claim back?

You can claim back VAT if you use goods and services for the purpose of making taxable supplies.

To back up your claim, you’ll need a valid VAT invoice or Customs receipt. You’ll need to keep precise records to support your claim.

 

What kind of VAT are you unable to recoup?

However, even if you are registered and simply supply taxable goods you cannot claim VAT for these costs:

Food and beverages for you, your representatives, or your employees. All or a portion of the cost of supplying an advertising service entertainment passenger motor vehicles except qualifying vehicles petrol other than as stock-in-trade contract work

Persons engaged in taxable, exempt and non-business activities

You must allocate the costs between taxable, exempt, and non-business activities to determine how much VAT you can claim. If you want to get a refund, you can only claim the VAT you paid but didn’t use for your taxable activity.

The estimated proportion must accurately reflect:

your overall supply range and the extent to which costs are applied to your taxable deliveries.

How to claim back the flat-rate addition

If you file your VAT return accurately and on time, you may be able to reclaim the flat-rate charge.

A copy of each and every document related to the transaction must be kept.

How VAT on conferences can be reclaimed

It is possible to reclaim VAT on lodging expenses incurred in conjunction with your or your representatives’ participation in a qualifying conference. It is possible to claim VAT if the lodging is supplied at the conference centre or elsewhere. The VAT you paid on this purchase is eligible for VAT3 tax credits.

The VAT classification of conferences will be further clarified in future advice.

Adjustments for Value-Added Tax (VAT) already claimed

It’s possible that you’ll have to pay back VAT which you’ve recovered in some circumstances.

After recouping VAT, if you haven’t paid for products or services within six months, you must return the money to Revenue. You must pay it back the VAT on your VAT return after the six-month term.

If you pay for the products or services afterwards, you can claim back the VAT you paid.

Irish VAT registered traders reclaiming Value-Added Tax (VAT) from European Union (EU) Member States

It is feasible for an Irish Sales tax trader to reclaim VAT paid in another EU Member State (MS).

A trader or their representative can make a claim for a VAT refund via the Revenue Online System (ROS) (EVR).

If you’re an EU VAT-registered Irish trader looking to reclaim VAT from another EU member state, check out our online services section.