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Updated 13/07/2017

Ireland - VAT Refunds

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* Information not yet provided by national authorities

Categories of expenditure that don't allow for VAT refunds

Some categories of expenditure don't allow for VAT refunds; in Ireland these categories are:

  • expenses for personal consumption of food or drink, or other personal services for individuals, companies, their agents or employees (except if the expenses are in relation to taxable supplied services)
  • expenses for accommodation, except when the accommodation is qualifying accommodation in connection with attendance at a qualifying conference, as defined in legislation.
  • expenses for food or drink, accommodation or other entertainment services, when considered a cost towards providing a taxable advertising service
  • entertainment expenses incurred by the accountable person/company, their agents or employees
  • the purchase, hiring, intra-Community acquisition or importation of passenger motor vehicles except;
    • certain qualifying vehicles used primarily for business purposes,
    • vehicles held as stock-in-trade, or
    • vehicles for sale by a financial institution (hire-purchase agreement), or for hire in the course of a business consisting of the hiring of motor vehicles, or for use in a driving school business,
  • the purchase, intra-Community acquisition or importation of petrol unless it is for onward sale (stock-in-trade),
  • contract work involving the handing over of goods when those goods are not tax deductible

You can read about this in more detail on the national portal.

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