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Reclaiming Foreign VAT - Deadline 30.09.17


An Irish VAT registered business that incurs VAT in another EU Member State can apply for a reclaim of  VAT from the other EU Member State. It is not claimed as part of the usual Irish VAT3 form which is submitted. Instead the business (or their agent) submits via ROS an Electronic VAT Refund. 

Applicants may submit a maximum of 5 applications in a calendar year.You cannot amend a claim to increase your refund. You must wait and submit the additional invoices on the final 12- month period claim. This corrected claim can be submitted through ROS.

The VAT rules can differ across EU Member States compared to Ireland. This can provide increased  ability for reclaiming VAT on some foreign expenditure compared to what a business may be used to under Irish rules. An example is the VAT on entertainment costs and travel .

You must apply for the refund before the 30th September of the calendar year following the year in which you made the purchase. For example: you made the purchase in April 2016, you have until 30th September 2017 to submit the claim. This means that for foreign VAT incurred in 2016, a refund application must be submitted by the Irish business before 30 September 2017. Once this dates passes it is too late to submit a claim for 2016. 


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