A new bulk upload facility is now available when making Electronic VAT Refund applications (EVR) on ROS. This facility will be relevant to taxable persons making electronic refund claims for expenses incurred in Member States in which they are not established. We understand that the new facility will allow the uploading of files containing information on the invoices and imports that make up the EVR claim.

The deadline for submission of VAT Refund Applications for 2009 by taxable persons not established in the Member State of refund has, as an exceptional measure, been extended to March 2011. However, as some Member States are still experiencing difficulty with their online portals it is advisable that refund claims for 2009 are made well in advance of the extended deadline.

Chartered Accountants Ireland has been informed by the Irish Revenue that the 5 MB upload capacity allowed for each claim is an agreed EU wide capacity. Where the 5MB upload capacity is obstructing the on-line claim, it is recommended that larger invoices only be input to substantiate claims. Member States may contact the claimant business directly for any additional information.

Additional details of this new EVR facility are available at http://www.ros.ie/PublisherServlet/offlineapps