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12.3. Refund of VAT to Non-Residents

Non-resident enterprises with or without an establishment in Ireland are eligible to claim VAT refund when registered for VAT in Ireland. Any refund claim must be for VAT that is normally deductible, and the goods or services on which the VAT is paid must be acquired or used in making taxable goods or providing services. No refund is available for goods or services acquired in relation to VAT exempt supplies.

Non-resident enterprises in EU Member States that are not registered for VAT in Ireland are generally eligible to claim VAT refunds electronically via the VAT tax portal of the Member State in which they are resident.

Non-resident enterprises resident in non-EU countries and not registered for VAT in Ireland are also generally eligible to claim VAT refunds. Note, however that such claims are paper-based only.

Claims for VAT refund may be made through an authorized agent, but is not required.