Country Sheet: IRELAND
In Ireland VAT is applied by a standard 21% rate, thus considerably
affecting the costs incurred by your company for any occasional
business carried out within the Irish territory. Such costs may
be reduced by recovering the VAT paid.
Indeed, foreign companies residing in a EU country - if subject
to VAT in their own country - are entitled to refer to Irish Tax
Authority to recover the VAT paid on expenses such as:
1. booth rental and furnishings for participation in trade shows,
2. other trade show-related expenses such as electricity, air
and water supply, flowers, booth attendants and interpreters,
3. participation fees for training courses or conferences,
4. advice fees,
5. oil and toll costs for International Transportation Companies,
How to claim
VAT refund in IRELAND.
In order to claim irish VAT refund, you shall send us:
1. All the original Invoices displaying irish
VAT. No receipts or other documents may be accepted.
2. A Copy of a Recent Certificate issued
by the relevant Tax Authority of your EU country of residence,
stating that your company is registered there for local VAT
payment. (Ask
for a sample form)
A special Letter of Authority which you should print on your
headed paper and sign, by which you authorise us to prepare
and submit your claim for refund on your behalf. (Ask
for a Proxy form)
Claims may solely be submitted on a yearly, six-monthly or quarterly
basis. Refund claims for a total value inferior to € 300.00
will be rejected.
Deadlines for claims.
We shall receive all the documents necessary for the submission
of your request by 31st August of the year following the invoice
date. The refund claim, as a matter of fact, must be submitted
to the relevant Tax Authority by 30th September of the year following
the invoice date.
Please Note: Any claims submitted after this terms shall
be rejected as not acceptable;
When and How You Get Your Refund
The competent Tax Authority shall pay the refund no later than
6 months from the date the claim is submitted, by way of a direct
bank transfer to the account held by the applicant.
Non-refundable VAT
No Irish VAT refund will be paid on the following services:
- Goods and services for non business purposes
- Goods and services used for activities that are exempt under
Irish Vat law
- Purchase or hire of passenger motor vehicles
- Hotel accommodation
- Food and beverages
- Petrol.
Our tariff for VAT Recovery in IRELAND is based on the amount
of refunded VAT, contact us to know it.
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