Unregistered Foreign Traders
Revenue have issued eBrief No. 23/2008 to remind practitioners that there is a time limit for VAT repayment claims from unregistered foreign traders of 6 months following the end of the calendar year.
The eBrief gives the example that applications for repayment for the year ended 31 December 2007 must be received by Revenue no later than 30 June 2008.
eBrief No. 23/2008 is reproduced at Section 2.07.