Home   Value-Added Tax (VAT)   Repayments to unregistered persons  

Non-established traders

  1. Overview
  2. Arrangements for UK VAT registered claimants resulting from the Withdrawal Agreement
  3. Foreign traders established in the EU paying Irish VAT
  4. Foreign traders established outside the EU paying Irish VAT
  5. Zero rating of services to non-established traders

Overview

This section sets out how you can reclaim Irish Value-Added Tax (VAT) if you are:

  • not registered for VAT in the State
  • and
  • not established in the State.

It also sets out how you can receive certain services from Irish traders free from VAT.

Next: Arrangements for UK VAT registered claimants resulting from the Withdrawal Agreement

Published: 14 August 2023 Print this page

Back to homepage Back to top