Revenue eBrief No. 32/09
6 Month Time Limit on VAT Repayment Claims From Unregistered Foreign Traders
We wish to remind practitioners that Regulation 23 of the Value Added Tax Regulations 2006 imposes a time limit for claims from unregistered foreign traders. The time limit is 6 months following the end of the calendar year in which the tax became chargeable. Accordingly, claims for repayment for the year ended 31 December 2008 must be received by Revenue no later than 30 June 2009.
The application form may be downloaded from the Revenue website at:: Taxes & Duties > International Transactions & Foreign Traders > Time limits for claims for repayment of VAT to international customers.
Application forms together with supporting documentation should be returned to:
Collector General's Division,
VAT Unregistered Repayments,
3rd Floor, River House,
Charlottes
Quay,
Limerick.