IRELAND

Historic Data
VAT was introduced in the Republic of Ireland on 1st November 1972, replacing Turnover tax.

Tax Authority

The Revenue Commissioners
VAT Repayment Section
Government Buildings
ENNIS
Co. Clare

Tel: + 353 65 684 9000
Fax: +353 65 684 9248
e-mail: unregvat@revenue.ie

VAT Rates and application
Standard Rate of VAT: 21%
Applies to : All goods and services unless specifically excluded by the legislation

Exempt

Admission to Sporting Events

Admission to certain Theatrical/Musical/Circus

Performances

Lease of certain immovable goods

Property :short term

Medical, Dental, Optical and Funeral services

Certain Banking/Financial/Insurance Services

Transport of Passengers & Baggage

Certain Welfare activities

Chiropody

Zero Rated

Most Food & Drink for human consumption

Export of goods and ancillary services

Oral Medicines/Medical Equipment

Fertilisers

Children's Clothing & Footwear

Reduced Rate of 4.4%

Flat Rate Farmers Scheme

Supply of Livestock & Greyhounds

Reduced Rate of 13.5%

Fuel for lighting and heating

Electricity

Hotel accommodation & Restaurant Meals

Certain entertainment

Waste Disposal

General Agricultural Services

Vetinary Services

Provision of certain Sporting Facilities (commercial)

Immovable Goods

Building Services

Newspapers & Periodicals

Letting of Holiday Accommodation

Short term Car/Boat/Caravan Hire

Cakes, Biscuits and Bakery Products (excluding luxury items which are standard rated)

Works of Art

General Repair and Maintenance services

Personal Service such as Hairdressing

Photographic Services

Jockeys Services

Cleaning Services

VAT Refunds for Non-registered foreign traders
8th Dir. claims are permitted for non-registered traders in other EU Member States and 13th Dir. claims for non-registered companies outside the EU.

Who can claim?

Any taxable business/person

1. not established;
2. not registered or required to be registered;
3. not making supplies of goods or services;
4. not making Distance Sales in excess of £27,565 35.000 Euro

in the Republic of Ireland.

Is a representative required in order to make a claim?
No

Documents Required

1. Duly completed claim form in Euro's . The form should be completed in English. The form can be downloaded from the revenue website: www.revenue.ie.

2. A valid Certificate of Status issued by the competent Authority in the country where the claimant is VAT registered. Certificates are valid for 12 months only and are valid only for the dates they cover.

3. The original invoices where VAT is being reclaimed.
These invoices must show
- The Name, Address and VAT Registration number of the supplier;
- the Name and Address of the Claimant;
-a sequential number based on one or more series, which uniquely identifies the invoice; -the quantities or volume of the goods supplied

- a Description of the supply;
- the date of issue of the invoice;
- the date of supply of the goods/services;
- the amount charged excluding VAT; and
- the amount and rate and amount of VAT charged at each rate.

When must claims be submitted and what period may the cover?

Claims must be submitted by 30th June following the year to which the invoices refer. Claim may be made for invoices dated the same year as the claim is submitted.
e.g. Invoices dated 2004 must be submitted no later than 30th June 2005.

A claim must cover at least 3 months, but no longer than 1 year. In case it concerns the remainder of the year the period can be less than three month.

Claims are limited to a maximum of 4 per year, i.e. Q1, Q2, Q3 and Q4.

The minimum claim value is 25 Euro per quarter or 200 Euro per year

Where must the claim be submitted?

Completed Application forms should be sent to

The Revenue Commissioners
Value Added Tax Repayments Section
Government Offices
Kilrush Road
Ennis
Co. Clare
Ireland

Restrictions of Refunds

No refund will be made for invoices in respect of
Entertainment
Food and Beverages
Hotel expenses
Passenger Vehicles (purchase, hire or fuel) unless the nature of business is Passenger Transport
Personal Services
Petrol
Goods/Services used for non-business purposes
Goods/Services used for "exempt" business activity (including Financial Institutions and Tour Operators)
Goods for supply in Ireland

VAT-groups
When VAT is incurred by taxable persons who form a VAT-group the group representative member must apply on behalf of all the members.