Value Added Tax Consolidation Act 2010 section 102

Refunds to taxable persons established outside the Community

Section 102 provides for the repayment of Irish VAT to traders who are established outside the European Union and who do not carry on taxable activities in the State. This gives effect to the Thirteenth VAT Directive (86/550/EEC), which provides for VAT refunds to traders who have no establishment in the EU.

• A trader established outside the EU may claim a refund of deductible Irish VAT incurred on goods or services purchased or imported for business purposes, provided the VAT would have been deductible if the trader were registered for VAT in the State.
• Deductible tax does not include VAT charged on goods that are for supply within the State.
• Revenue may, in accordance with regulations, repay the deductible tax to qualifying non-EU traders.
• The refund applies to traders who carry on business outside the EU and who supply no goods or services in the State, other than certain reverse-charge services, services covered by the non-Union scheme, or low-value goods covered by the import scheme.