EU VAT repayment claims


The present system of recovering VAT on business expenses incurred in other EU countries is cumbersome, as it is carried out manually and applications must be made to the Revenue authorities in each country.

Electronic processing is being introduced on 1st January 2010. This will enable taxpayers and their agents to file claims electronically to the Irish Revenue, using ROS. Revenue will then forward the claims to the tax authorities of the relevant countries.

New rules will be introduced at the same time concerning the place of supply of services.