As readers will be aware, significant new EU legislation came into effect on 1 January 2010 which brought in a range of VAT changes known as the ‘VAT Package’. One of the changes introduced concerns the processing of VAT refund claims. From 1 January 2010, all applications for VAT refunds must be made electronically via the tax authority in the relevant Member State. Irish taxpayers must apply online to the Irish Revenue Commissioners who will then forward the claim electronically to the tax authority in the Member State of Refund for processing. Revenue has issued eBrief No. 90/09 which sets out some information on these new electronic VAT refund (EVR) procedures.

The main points of information on the new EVR procedures to note are:

1. New and existing agents can make an application on behalf of a client for a refund of VAT incurred in another Member State provided that they:
   • have a TAIN number
   • are registered with ROS and
   • have been linked to their client for EVR.
2. A new tax head “EVR” is available on ROS since 1 January which allows agents or their clients to submit an application for refund of VAT online. Notification of Revenue receipt and successful applications will be sent to the applicants ROS inbox. A maximum of five applications may be made by an agent via ROS to each Member State in any calendar year. However, it should be noted that some Member States may only accept four.
3. The details provided on the application are important as payment will be made to the bank account details provided and if additional information is requested by the Member State of refund, applicants will be contacted directly via the contact details provided on the application.

The full eBrief No. 90/09 is available here.

Further information on EVR procedures is available on the Revenue website at www.revenue.ie/eu-vat and the European Commission website www.ec.europa.eu.