1. What types of expenses are commonly excluded from VAT refunds in Ireland?

Entertainment; Food, drink and restaurant services; Hiring of means of transport; Fuel (petrol); Public Transport; Taxis and Accommodation are typically not claimable as part of an Ireland VAT refund. However, the following expenses can generally be claimed as part of a VAT refund in Ireland: Diesel, Hiring or means of transport by vehicle rental companies, vehicle expenditure by vehicle rental companies, Tolls, Accommodation related to qualifying conferences/exhibitions attended by 50 or more delegates, admissions to and participation in fairs and exhibitions and other general business expenses (e.g., office expenses, marketing costs etc).

2. Does a business need original invoices to reclaim VAT in Ireland?

For Ireland VAT refunds under the 8th Directive – original invoices are not required and copies of invoices may be submitted. The Ireland VAT Authority may request original invoices if they are deemed necessary as part of the claim assessment. For Ireland VAT refunds under the 13th Directive – original invoices need to be submitted as part of the claim.

3. Is there a minimum amount required to submit a VAT refund claim in Ireland?

Quarterly Ireland VAT refund applications must exceed EUR 400 for claims under both the 8th and 13th Directives. Annual Ireland VAT refund applications must exceed EUR 50 for claims under both the 8th and 13th Directives.

4. Are there multiple VAT rates applied in Ireland?

In addition to the standard VAT rate in Ireland of 23%, there are also reduced VAT rates in Ireland being 13.5% and 9% as well as a super-reduced VAT rate in Ireland of 4.8%. The expenses generally claimable for a VAT refund in Ireland will be subject to VAT in Ireland at the standard VAT rate in Ireland.

5. What are the criteria to claim a VAT refund in Ireland?

An entity will be eligible for a Ireland VAT refund if it is not established or registered for VAT in Ireland, and does not make taxable supplies in Ireland. Additionally, the entity claiming for a VAT refund in Ireland must be established in a country with reciprocal treatment of Irish entities regarding VAT refunds, and the entity must be registered for VAT (or a similar tax) in its country of establishment.