eBrief No. 32/09 reminds unregistered foreign traders that a time limit is imposed 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.
eBrief No. 32/09 is available here