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The general position is that, in the words of the 8th or 13th EU VAT directives, a VAT registered person who is engaged in business outside the state and does not engage in the business of State can claim reimbursement of the Irish VAT on most business purchases in the State Currently, the main repayment terms.
When the applicant operates outside must provide written proof of economic activity issued by the competent authority of its own State of the European Union.
Services of property giving rise to the request must be goods of services for which the tax would be deductible if has been operating in Ireland claimant†activity, and should not include goods for supply in vehicles state or engine to hire for use within the state.
The company for which must be a business property services were purchased that would be taxable if it is exercised in Ireland.
Until December 31, 2009, an application for a VAT refund of registered operators established outside of Ireland but within the EU as part of the 8th VAT Directive of the EU, was made as 60EC of VAT form the application was replaced by a new electronic VAT refund procedure which came into effect on 1 January 2010 see below.
Application for Refund of VAT registered traders established outside the EU as part of the 13th EU VAT Directive can be made by a VAT 60OEC form - Request for refund of the tax on the value added tax by taxable persons not established in Ireland PDF, 315KB 13th Directive.
The system for merchants registered in the EU has changed as of January 1, 2010.
Important new EU legislation came into force on 1 January 2010 a new electronic refund procedure of VAT was introduced in the EU for all applications from operators established in the tax authorities of the EU and other states tax members will not accept paper-based applications after 1 January 2010 the revised procedure is as follows.
You must submit an electronic application for a refund of VAT paid in another EU state This electronic VAT refund or EVR application should be made directly to the Revenue Commissioners by ROS, the Revenue Online Service the new “EVR” head tax from January 1, 2010 Join ROS.
Revenue will then forward your application electronically to the Member State concerned for processing.
Liability certificates are no longer required.
Irish VAT and registered traders or their agents who are already registered with ROS will automatically be able to apply for EVR from 1 January 2010.
If your company is established in another EU Member State.
From January 1, 2010, revenues will not be accepted based on paper for a VAT refund.
You will need to submit an electronic application for a refund of VAT to the tax authorities of that Member State rather than directly to income as at present.
European Directive 2008 9 EC, which came into force January 1, 2010, requires the new procedures.
The new directive has simplified the procedure of recovery by allowing operators to directly submit an electronic request VAT refund to their own tax authorities of VAT incurred in another EU Member State it removed the requirement for form demand and existing Liability certificates for use from 1 January 2010.
Should I be registered for VAT in order to recover a refund.
Yes, you need to be registered for VAT for the entire period of repayment claimed.
What is the time limit for submitting an application.
From 1 January 2010, applications must be submitted before 30 September of the calendar year immediately following the calendar year in which the expenses were incurred deadline Sept. 30 has been extended to March 31, 2011 for 2009 only.
The repayment period is based on a calendar year, for example, January 1, 2010 to December 31, 2010 An application can not cover more than one calendar year or less than three consecutive calendar months, unless the period represents the remainder of a calendar year, for instance November December period of each application should not overlap.
You can submit up to 5 complaints, including a request for the calendar year The application of the calendar year may cover the entire period of 12 months and can be used to include expenditure failed to claim.
The requirements of the Member States vary and you should contact the Member State concerned for clarification.
Example 1 - Applications submitted for the periods January 1 to 31 03 Jan-Mar 01 4 to 31 June 01 April to June 07-30 September 10-31 July 9 to 01 November 12 to December 1 to January 12 01-31 December in this case, the maximum number of allowable claims is 5.
Example 2 - Requests for subsequent periods 12 02-31 February 1 to December 1, 01 -31 January to December 12 In this case, the maximum number of eligible applications is 2.
Candidates are allowed to submit up to five applications for each Member State a calendar year, however, some Member States can not accept 4 applications.
What are the deadlines for processing applications.
The time limit for the state reimbursement to take a decision on whether to approve or deny a claim is 4 months However, if it is necessary for the State to refund to request additional information about the complaint, the maximum time limit is extended to 8 months.
Do I need to send a taxable status certificate.
Not From 1 January 2010, the taxable status of certificates will not be necessary.
What information is required for the online application.
Your request will incorporate an online statement and the following information will also be needed.
A description of your business activity for which goods and services are acquired.
Bank account details including IBAN and BIC.
The details of each invoice or import document to include.
The VAT identification number or tax reference number of the supplier.
The prefix of the ith Ireland IE refunding Member State.
Date and number of the invoice or import document.
Tax and the tax amount in the currency of the Member State of refund.
The amount of deductible VAT calculated in the currency of the Member State of refund.
All applications for EVR subject to IE for diesel fuel purchases must indicate the name supplier†fuel, VAT number and invoice Not associated with buying Original copies of invoices listed in the application must be submitted to the administration Irish customs and tax demand while claims where EVR is recorded incorrectly as the fuel supplier of the fuel card provider will not be processed.
Yes, in certain circumstances, additional documents may be requested by the Member State of refund Some Member States may require invoices or import documents to be submitted as an attachment to the application.
Simplified procedures for issuing invoices may be authorized when the business practices, technical or administrative in a particular industry, it is difficult to meet the general billing requirements, or if the amount of the invoice is minor.
Under an arrangement simplified the documentation must include the following information.
Dealer identification, including supplier†VAT number.
The identification of the types of goods or services provided.
Tax due or the information needed to calculate the tax due.
Applications for approval of simplified billing arrangements should be to the tax authorities in your own Member State.
Simplified invoices will only be accepted for amounts less than в 100 It is important to ensure the correct invoice category is chosen during the EVR presentation pretends Where is selected simplified in the field of the invoice and the total gross amount of this individual invoice exceeds в 100, the bill will be rejected.
The total amount of the requested VAT must not be less than.
× 400 if the request is for a period of between 3 months and 1 calendar year.
В 50 if the application is for a period of one calendar year to 12 months or the remainder of a calendar year i th November December.
What number should I use if I have more of a VAT number.
Where your company over a VAT registration number, you should use the registration number of the VAT suitable for expenses.
What number should I use if the recording of the group.
If you are part of the group registration, the application must be submitted within the group sender number If there is no number sender group, each group member can apply individually.
Expenditure will be classified by code or code under a full list of these codes will be available when completing the application.
Please see below the most recent update on the functioning of the new procedure of electronic VAT refund EVR Update 2013.
Additional information on the new procedure for reimbursement of the EU VAT will be available on this site on basis of current information requests should be addressed.
Border VAT refund in the EU, cross, refunds, reimbursement Member State.