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Preferences IE

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.

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

Dernière mise à jour de cette page le 28-02-2017.
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