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Commentary

Refunds to non-EU businesses (Republic of Ireland)


40 Republic of Ireland

Businesses established in non-EU countries that incur Irish VAT on business expenditure may be able to claim a refund of this VAT from the Irish Revenue.

To be eligible to make a claim:

  1. Ìý

    •ÌýÌýÌýÌý the business must be registered for business purposes in a non-EU country;

  2. Ìý

    •ÌýÌýÌýÌý the business must not be registered, liable or eligible to be registered for VAT in Ireland;

  3. Ìý

    •ÌýÌýÌýÌý the business must have no place of business or other residence in the EU; and

  4. Ìý

    •ÌýÌýÌýÌý the business must not make any supplies

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Web page updated on 17 Mar 2025 17:04