Value Added Tax Consolidation Act 2010 section 58

Retail export scheme

Section 58 establishes the retail export scheme, which provides VAT relief on goods purchased in Ireland by travellers from outside the EU.

• Goods sold to non-EU travellers and exported within three months of the sale may qualify for VAT zero-rating, provided the total value of the supply (including VAT) exceeds €175 and specified conditions are met.
• The scheme operates either by the traveller paying VAT upfront and receiving a refund on proof of export, or by the retailer zero-rating the supply at the point of sale; in both cases, certified customs documentation is required.
• A VAT refunding agent who arranges repayment of VAT to the traveller may zero-rate its own service and claim an input credit for the VAT originally charged, provided all scheme conditions are satisfied.
• If any of the required conditions are not met within the prescribed time limits, the supply of goods loses its zero-rated status and the related services of any VAT refunding agent also cease to qualify for zero-rating.

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