Value Added Tax Consolidation Act 2010 section 101

Intra-Community refunds of tax

Section 101 sets out the rules under which a taxable person established in one EU Member State may claim a refund of VAT incurred in another Member State where that person is not established.

• A taxable person established in one EU Member State who incurs VAT on goods or services supplied, or on imports made, in another Member State where that person is not established may apply for a refund of that VAT through the electronic portal in the applicant's home Member State.
• The refund is limited to the amount the applicant would have been entitled to deduct if registered for VAT in the Member State of refund, and is further restricted where the applicant carries out both deductible and non-deductible transactions in the home Member State.
• Refund applications must cover a period of not less than three months (unless the last quarter of a calendar year) and not more than one calendar year, must be filed by 30 September in the following year, and are subject to minimum claim thresholds of €400 for periods of three months to less than one year and €50 for a full calendar year or the last quarter.
• Revenue must decide on an application within four months of receipt (extendable to eight months where further additional information is requested), must pay approved refunds within 10 working days of notifying the applicant, and must pay interest to the applicant where a refund is made outside the prescribed time limits.