Value Added Tax Consolidation Act 2010 section 57

Remission of tax on goods exported, etc.

Section 57 provides for the remission or repayment of VAT on goods that are exported and on services directly linked to such exports.

• Revenue may make regulations allowing VAT to be remitted or repaid on goods that have been, or are to be, exported.
• The regulations may impose conditions on such remission or repayment, whether set out in the regulations themselves or imposed separately by Revenue.
• VAT on services directly linked to the export of goods may also be remitted or repaid under regulations.
• Services connected with the transit of goods from one place outside the State to another place outside the State are similarly covered.