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> home > VAT Refund LU > VAT Refund Preferences, Sub-codes & Portals > Preferences IE

Preferences IE

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Flag IE Ireland (IE)

Preferences      Sub-codes      Communications      Portal / Contact of tax authority      Abbreviations

This document is provided for your information only. Luxembourg administration takes no responsibility on the correctness of the information and of the indicated links. Requests concerning the VAT Refund portals of other Member States will NOT be answered.

For any question about the preferences or the sub-codes, contact the concerned tax authority.

Preferences

Member State' VAT Refund features published by the European Commission and the Member State in the Tax Information Communication (TIC) database.

Article 9.2 (sub-codes requested) Yes
Article 10 (invoice copies will be requested)
  • Never (until 31.12.2015)
  • In accordance with thresholds in article 10 (starting 01.01.2016)
Article 10 (threshold in national currency)
  • Invoices concerning fuel: 250 EUR
  • Other invoices: 1'000 EUR
Article 11 (NACE level with 4 positions will be requested) Yes
Article 12 (languages to be used)
  1. Flag GB EN
  2. Flag IE GA (Irish)
Article 16 (contraints on refund period as MS-REF)
Article 17 (VAT amount thresholds in national currency)
  • Refund period of a calendar year or the remainder of a calendar year: 50 EUR
  • Refund period of less than one calendar year and not less than three calendar months: 400 EUR
Article 19.1 (MS-EST will be requested to forward the notification to NETP) Yes
Article 19.2 (MS-EST will be requested to forward the notification to NETP) Yes
Circumstances under which claim can be submitted by a third party With written authorisation
Can refund be made to third party ? Yes, with power of attorney
Allow to receive corrections as MS-REF Yes

Sub-codes

Translations of expenditure and business activity codes are available in several languages, i.e.
Flag FR icon  Règlement (CE) N° 1174/2009 de la Commission
Flag DE icon  Verordnung (EG) Nr. 1174/2009 der Kommission
Flag EN icon  Commission Regulation (EC) No 1174/2009

List of used sub-codes published by the European Commission on http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm.

  • 1. Fuel
    • 1.1 Fuel for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 1.1.2 Diesel
      • 1.1.3 LPG
      • 1.1.4 Natural Gas
      • 1.1.5 Bio fuel
    • 1.2 Fuel for means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 1.2.2 Diesel
      • 1.2.3 LPG
      • 1.2.4 Natural Gas
      • 1.2.5 Bio fuel
      • 1.2.6 PKW
      • 1.2.7 LKW
    • 1.3 Fuel for means of transport for paying passengers
      • 1.3.2 Diesel
      • 1.3.3 LPG
      • 1.3.4 Natural Gas
      • 1.3.5 Bio fuel
    • 1.4 Fuel used specifically for test vehicles
    • 1.5 Petroleum products used for lubrication of means of transport or engines
    • 1.7 Fuel for means of goods transport
    • 1.8 Fuel for passenger and multipurpose cars
      • 1.8.1 Used exclusively for business purposes
      • 1.8.2 Used partly for commercial passenger transport, driving instruction or rental purposes
      • 1.8.3 Used partly for other than 1.8.2 purposes
    • 1.9 Fuel for motorcycles, caravans and vessels for recreational or sports purposes and aircraft with a mass less than 1'550 kg
      • 1.9.1 Used for commercial passenger transport, driving instruction or rental purposes
      • 1.9.2 Used for business purposes
    • 1.10 Fuel for machines and agriculture tractors
      • 1.10.2 Diesel
      • 1.10.3 LPG
      • 1.10.4 Natural Gas
      • 1.10.5 Bio fuel
    • 1.11 Fuel for means of passenger transport with less than 9 spaces or a rental car
      • 1.11.2 Diesel
      • 1.11.3 LPG
      • 1.11.4 Natural Gas
      • 1.11.5 Bio fuel
    • 1.13 Fuel for means of transport for which there exists no restriction on the right to deduct
    • 1.14 Fuel for means of transport for which there exists a restriction on the right to deduct
  • 2. Hiring of means of transport
    • 2.1 Hiring of means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 2.2 Hiring of means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 2.2.1 For a continuous period exceeding 6 months
      • 2.2.2 For a continuous period equal to or not exceeding 6 months
      • 2.2.3 PKW
      • 2.2.4 LKW
    • 2.3 Hiring of means of transport for paying passengers
      • 2.3.1 For a continuous period exceeding 6 months
      • 2.3.2 For a continuous period equal to or not exceeding 6 months
    • 2.4 Hiring of means of goods transport
    • 2.5 Hiring of passenger and multipurpose cars
      • 2.5.1 Used exclusively for business purposes
      • 2.5.2 Used partly for commercial passenger transport or driving instruction
      • 2.5.3 Used partly for other than 2.5.2 purposes
    • 2.6 Hiring of motorcycles, caravans and vessels for recreational or sports purposes, and aircraft with a mass less than 1'550 kg
      • 2.6.1 Used for commercial passenger transport or driving instruction
      • 2.6.2 Used for other business purposes
    • 2.7 Hiring of passenger cars of the M1 category
    • 2.8 Hiring of means of passenger transport with more than 9 spaces
    • 2.9 Hiring of means of passenger transport with less than 9 spaces
      • 2.9.1 Used for commercial operations
      • 2.9.2 Used for other than commercial operations
    • 2.10 Hiring of means of transport for which there exists no restriction on the right to deduct
    • 2.11 Hiring of a means of transport for which there exists a restriction on the right to deduct
    • 2.12 Hiring of means of transport other than 2.5 and 2.6
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
    • 3.1 Expenditure relating to means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.2 Maintenance of a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.3 Purchase and installation of accessories for a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.4 Garaging or parking of a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
      • 3.1.5 Other expenditure relating to a means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 3.2 Expenditure relating to means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.2 Maintenance of a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.3 Purchase and installation of accessories for a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.4 Garaging or parking of a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.5 Other expenditure relating to a means of transport with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 3.2.6 PKW
      • 3.2.7 LKW
    • 3.4 Expenditure relating to means of goods transport
      • 3.4.2 Maintenance of a means of goods transport
      • 3.4.3 Garaging or parking of a means of goods transport
      • 3.4.4 Expenditure relating to means of goods transport other than 3.4.1, 3.4.2 and 3.4.3
    • 3.5 Maintenance of passenger and multipurpose cars
      • 3.5.2 Used partly for commercial passenger transport, driving instruction, or rental purposes
      • 3.5.3 Used partly for business purposes other than 3.5.2
    • 3.6 Maintenance, of motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
      • 3.6.1 Used for commercial passenger transport, driving instruction, rental purposes
      • 3.6.2 Used for other business purposes
    • 3.7 Expenditure, other than maintenance, garaging and parking relating to passenger and multipurpose cars
      • 3.7.1 Used exclusively for business purposes
      • 3.7.2 Used partly for commercial passenger transport, driving instruction or rental purposes
      • 3.7.3 Used partly for purposes other than 3.7.2
    • 3.8 Expenditure, other than maintenance, garaging and parking relating to motorcycles, caravans and vessels for recreational and sports purposes, and aircrafts with a mass greater than 1'550 kg
      • 3.8.1 Used for commercial passenger transport, driving instruction, rental purposes or resale
      • 3.8.2 Used for other business purposes
    • 3.13 Expenditure relating to means of transport for which there exists no restriction on the right to deduct
    • 3.14 Expenditure relating to means of transport for which there exists a restriction on the right to deduct
    • 3.15 Maintenance of means of passenger transport other than passenger and multipurpose cars, motorcycles, caravans ad vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg
    • 3.16 Garaging or parking of a means of passenger transport
    • 3.17 Expenditure, other than maintenance, garaging or parking relating to means of transport other than passenger and multipurpose cars, motorcycles, caravans and vessels for recreational and sports purposes, and aircraft with a mass greater than 1'550 kg
  • 4. Road tolls and other road user charge
    • 4.1 Road tolls for means of transport with a mass greater than 3'500 kg other than means of transport for paying passengers
    • 4.2 Road tolls for vehicles with a mass less than or equal to 3'500 kg other than means of transport for paying passengers
      • 4.2.1 PKW
      • 4.2.2 LKW
    • 4.3 Road tolls for means of transport for paying passengers
    • 4.6 Road tolls for means of passenger transport with more than 9 places
    • 4.7 Road tolls for means of passenger transport with less than 9 places
    • 4.8 Road tolls for vehicles used in the context of a conference, fair, exhibition or congress
      • 4.8.1 For the organiser of the event
      • 4.8.2 For a participant in the event, where the expenditure is directly charged by the organiser
  • 5. Travel expenses such as taxi fares, public transport fares
    • 5.3 For the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress
      • 5.3.2 For a participant in the event, where the expenditure is directly charged by the organiser
  • 6. Accommodation
    • 6.3 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences
    • 6.4 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress
      • 6.4.2 For a participant in the event, where the expenditure is directly charged by the organiser
    • 6.6 Expenditure on lodging and accommodation for onward supply
    • 6.7 Expenditure on lodging other than 6.5 or 6.6
  • 7. Food, drink and restaurant services
    • 7.4 Restaurant services purchased for onward supply
  • 8. Admissions to faires and exhibitions
    • 8.1 For the taxable person or an employee of the taxable person
    • 8.2 For someone other than the taxable person or an employee of the taxable person
  • 9. Expenditure on luxuries, amusements and entertainment
    • 9.3 Expenditure on receptions, entertainment, hospitality
      • 9.3.1 For publicity purposes
      • 9.3.2 Not for publicity purposes
  • 10. Other
    • 10.1 Tools
    • 10.2 Repairs within a warranty period
    • 10.4 Work on property
      • 10.4.1 Work on immoveable property
      • 10.4.3 Work on moveable property other than code 3
    • 10.5 Purchase or hiring of property
      • 10.5.1 Purchase or hiring of immoveable property
      • 10.5.4 Purchase or hiring of moveable property other than code 2
    • 10.7 Gifts of a small value
    • 10.9 Participation in fairs and seminars
      • 10.9.1 Fairs
      • 10.9.2 Seminars
    • 10.10 Flat rate additions on livestock and agricultural produce
    • 10.11 Expenditure on postage of mail to countries outside the EU
    • 10.12 Expenditure on fax and phone in connection with accommodation
    • 10.13 Goods and services acquired by a travel organiser for the direct benefit of the traveller
    • 10.14 Goods purchased for resale other than 1.6
    • 10.16 Work on property
      • 10.16.2 Work on immoveable property other than 10.16.1
      • 10.16.3 Work on moveable property connected with or use of an immoveable property in 10.16.1
      • 10.16.4 Work on moveable property other than 10.16.3
    • 10.17 Expenditure on property
      • 10.17.2 Expenditure on immoveable property other than 10.17.1

Communications

Date: 12.12.2014
From: Directorate General for Taxation and Customs Union, European Commission
To: All Member States
Subject: Business Processing Rules for EVR Claims

Ireland (IE) as a Member State of refund (MSREF) want to reiterate its business processing rules for VAT refunds for Diesel purchased in IE as follows:

1. With effect from 1 January 2015, all EVR claims for 2014 onwards submitted to IE for diesel fuel purchases must list the fuel supplier's name, VAT Number and the Invoice No associated with the purchase. The original copies of the invoices listed in the claim should be provided to the Irish Customs and Taxes administration when requested. Any EVR claims where the fuel card provider is recorded incorrectly as the fuel supplier will not be processed.

2. With effect from 1 January 2015, simplified invoices will only be accepted for amounts less than €100. It is important to ensure the correct invoice category is chosen when submitting EVR claims. Where 'simplified' is selected in the 'Invoice' field and the total amount of that individual invoice is greater than €100, that invoice will be refused.

Portal

Tax authority http://www.revenue.ie/
Preferences http://www.revenue.ie/eu-vat/
Portal https://www.ros.ie/login.jsp
Comment
Vademecum EU country specific information on VAT

Abreviations

MS-EST Member State of establishment
MS-REF Member State of refund
VAT Value added tax
Taxe sur la valeur ajoutée (TVA)
Mehrwertsteuer (MwSt.)
NETP Non-established tax payer
POA Power of attorney


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