6 Month Time Limit on VAT Repayment Claims from Unregistered Foreign Traders

Article 7.1 Eighth Council Directive 1979 (79/1072/EEC) and Regulation 23 of the Value Added Tax Regulations 2006 [Statutory Instrument No. 548 of 2006]

Revenue wishes 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, applications for repayment for the year ended 31st December 2007 must be received by Revenue no later than 30 June 2008.

The application form may be downloaded from the Revenue website.

The application form together with supporting documentation should be returned to:

Strategic Planning Division,
Accountant Generals Office,
VAT Unregistered Repayments,
3rd Floor, River House,
Charlottes Quay,
Limerick.