How to Claim VAT Back in Ireland — A Complete Guide for 2026

Whether you’re an Irish business owner reclaiming input VAT on expenses, a tourist who shopped in Dublin and wants a refund, or a foreign company that paid Irish VAT — this guide covers everything you need to know about how to claim VAT back in Ireland in 2026. We break it down by who you are, what you’re entitled to, and exactly how the process works.

What Is VAT in Ireland?

VAT (Value Added Tax) is a consumption tax charged on most goods and services sold in Ireland. The standard VAT rate in Ireland is 23%, with reduced rates of 13.5%, 9%, 4.8%, and 0% applying to specific categories. From 1 July 2026, restaurants, catering, and hairdressing services moved to the 9% reduced rate under Budget 2026.

Use our VAT Calculator Ireland to instantly add or remove VAT at any Irish rate.

Who Can Claim VAT Back in Ireland?

Three main groups can claim VAT back in Ireland:

• Irish VAT-registered businesses — reclaiming input VAT on business expenses
• Non-EU tourists — reclaiming VAT on goods purchased in Ireland and taken home
• Foreign businesses — reclaiming Irish VAT paid on eligible business expenses

How Irish Businesses Claim VAT Back

If your business is VAT-registered in Ireland, you can reclaim the VAT you paid on qualifying business purchases — this is called input VAT. You reclaim it by deducting it from the VAT you collected on your sales (output VAT) on your VAT 3 return, filed through Revenue’s Online Service (ROS).

Step-by-Step: How to Claim VAT Back as an Irish Business

1. Collect valid VAT invoices for all business purchases — the invoice must show the supplier’s VAT number, the VAT amount charged, and the date.
2. Log into ROS at ros.ie and navigate to your VAT 3 return.
3. Enter your output VAT (VAT collected on sales) and your input VAT (VAT paid on purchases).
4. If input VAT exceeds output VAT, Revenue will refund the difference directly to your bank account.
5. Submit on time — VAT 3 returns are typically due bi-monthly, two months after the end of the taxable period.

What Can Irish Businesses Claim VAT Back On?

Expense	VAT Reclaimable?
Business equipment and supplies	✅ Yes
Stock and raw materials	✅ Yes
Business vehicle fuel (commercial use)	✅ Yes (50% on passenger vehicles)
Professional services (accountant, solicitor)	✅ Yes
Business travel and accommodation	✅ Yes
Client entertainment and meals	❌ No
Personal expenses	❌ No
Passenger cars (purchase)	❌ No (unless used 100% for business)

How Tourists Claim VAT Back in Ireland

If you’re a visitor from outside the European Union, you may be entitled to reclaim the VAT on goods you purchased in Ireland and are taking home with you. This is done through the Retail Export Scheme.

Who Qualifies?

• You must be a resident of a country outside the EU
• The goods must be purchased from a participating retailer
• The goods must be taken out of the EU within 3 months of purchase
• You must have a valid passport or travel document as proof of residence

Step-by-Step: How Tourists Claim VAT Back in Ireland

1. Shop at a participating retailer and ask for a VAT refund form (also called a tax-free shopping form) at the till.
2. Get your passport details recorded on the form by the retailer.
3. Before departing Ireland, present the goods and the form to Irish Customs at the airport or port for a stamp. Do this before checking in your luggage.
4. Submit your refund — either through a refund company like Global Blue or Planet, or by post directly to the retailer.

How Much VAT Can Tourists Reclaim?

Ireland’s standard VAT rate is 23%, so on a €1,000 purchase you could reclaim up to €187 (the VAT portion of a VAT-inclusive price). Note that refund companies typically charge a processing fee, so the amount you receive will be slightly less than the full VAT amount.

How Foreign Businesses Claim Irish VAT Back

If your business is based outside Ireland but incurred VAT on expenses in Ireland — such as travel, accommodation, or conference costs — you may be able to reclaim it.

EU-Based Businesses

EU businesses use the EU VAT Refund Portal (available through your home country’s tax authority). Claims must be submitted by 30 September of the year following the year the VAT was incurred. Quarterly claims must exceed €400; annual claims must exceed €50.

Non-EU Businesses

Non-EU businesses use the 13th Directive process and must submit original invoices directly to the Irish Revenue Commissioners. Ireland applies reciprocity — refunds are only available to businesses from countries that offer equivalent treatment to Irish businesses.

VAT Registration Threshold in Ireland 2026

To reclaim VAT as a business in Ireland, you must first be VAT-registered. The registration thresholds in Ireland for 2026 are:

• €80,000 — for businesses supplying goods
• €40,000 — for businesses supplying services

Businesses below these thresholds can register voluntarily if they wish to reclaim input VAT on purchases.

Common Mistakes When Claiming VAT Back in Ireland

• Missing or invalid invoices — Revenue requires a valid VAT invoice for every claim. A receipt alone is not sufficient.
• Claiming on blocked expenses — Entertainment, meals, and passenger car purchases are not reclaimable.
• Missing the deadline — Claims older than four years cannot be submitted.
• Tourists missing the Customs stamp — Without the stamp, the refund cannot be processed.
• Mixing business and personal expenses — Only the business portion of a mixed-use expense can be claimed.