VAT Reclaims – Ireland

VAT Name :
Value Added Tax (VAT) (CBL)

VAT Number Format :
1234567X, 1X23456X, 1234567XX (8 or 9 characters. Includes one or two alphabetical characters (last, or second and last, or last 2)

Claim Period : 1st of January to 31st December
Quarterly applications are permitted
Submission Deadline : 30th of September
Approximate Refund Time : Up to 4 months

Permitted Countries :
Any

Claimable Items :

• Fuel
• Vehicle Hire
• Vehicle Costs
• Road User Charges
• Travel
• Accommodation
• Subsistence
• Admission Charges
• Other Costs (such as Publicity, Repairs, Fairs, Seminars, Goods purchased for resale)

1. Application Form :
   Form VAT 60OEC (Link)
2. Invoice list :
   Must be in Euros
3. Original invoices :
   Copies and interim invoices not accepted
4. Certificate of Taxable Status :
   The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant.
5. Signature :
   Director, president or authorized person

For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than EUR 25.00. For applications which cover less than twelve months, the claim amount cannot be less than EUR 200.00.

Office of the Revenue Commissioners,
Collector-General’s Division,
Ground Floor,
Sarsfield House,
Francis Street,
Limerick
IRELAND