A VAT Refund Ireland Guide

How to get VAT Refunds from A VAT Refund Ireland Guide for your business

考虑在爱尔兰创办企业?我们已经为您准备好了!继续阅读,了解爱尔兰不断变化的增值税。
下文的信息详细说明了增值税退税资格的具体要求。其中包括爱尔兰境内可申请退税的费用类型、爱尔兰的增值税税率、截止日期和退税申请期限。
爱尔兰 | 圆形旗帜视觉装置

贵公司位于何处?

欧盟

境内的企业

透明地图 | VAT IT | 增值税退税爱尔兰指南

VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from A VAT Refund Ireland Guide under the EU VAT Refund Directive.

非欧盟

境内的企业

非欧盟地图透明 | VAT IT | 爱尔兰增值税退税指南

VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from A VAT Refund Ireland Guide under the 13th Directive.

Ireland’s VAT Rates:

The Republic of Ireland first introduced a value added tax  or VAT directive on November 1, 1972, shortly before becoming a member state of the European Union. Ireland established its VAT rate at 16.37%, slightly above the EU’s minimum standard rate of 15%. 


Since its inception, Ireland’s standard rate has risen and fallen more than a dozen times, reaching as high as 35% in the 1980s. These days, the standard rate remains relatively consistent, though this EU country continues to make minor adjustments to its VAT categories—sometimes as frequently as twice per year. The current standard rate of 23% ranks among the highest in the EU VAT rates today.

Current Rates in Ireland

Ireland separates its VAT rates into five distinct categories:

  • Standard rate (23%) – Most goods and services, including furniture, vehicles, and legal services, are taxed at the standard rate.
  • Reduced rate (13.5%) – Reduced rate products and services include certain building services, fuels, photographic supplies, and cleaning and maintenance services, as well as tour guide services, the supply of horses and greyhounds, and the importation of some antiques and artwork.
  • Second reduced rate (9%) – Items like newspapers, periodicals, and some eBooks fall under this reduced rate. Until February 2023, the second reduced VAT rate will also cover admission to cultural events, hairdressing services, and hot takeaway foods.
  • Livestock rate (4.8%) – This ultra-reduced VAT rate applies to livestock destined for food preparation and certain agricultural supplies.
  • Zero rate (0.0%) – This final VAT-free category includes essentials like children’s clothing and diapers, certain food products, certain medicines, books, and educational services.

Additionally, there is a 5.5% flat-rate compensation percentage for farmers whose annual turnover sits below the designated threshold.

How to Pay Your VAT Bill in Ireland 

VAT payments in Ireland must be completed online, either through the Revenue Online Service (ROS) portal or through myAccount. You must register for an account ahead of time.

The following payment methods are accepted:

  • ROS Debit Instruction
  • Single Debit Instruction
  • Credit or debit card (only if Revenue manages your tax affairs)

Ireland has six 2-month taxable periods that begin on the 1st of January, March, May, July, September, and November. You must submit your value added tax or VAT payments on the 19th of the month that follows the end of a taxable period (though if you file via ROS, you have until the 23rd). While making six returns per year is standard, you may also be eligible for quarterly, bi-annual, or annual payments, depending on your liability and payment methods.

Ireland VAT Compliance

To comply with Ireland’s VAT rules and regulations and receive repayments (if due), you must keep accurate and up-to-date records of everything VAT-related for at least six years, including:

  • Invoices
  • Credit and debit notes
  • Receipts
  • Accounting books and records
  • Bank statements
  • Cash register tallies

Furthermore, your submissions must remain in the form they were issued. For example, if you issue paper invoices, you must retain them in paper form. You are also required to use approved foreign exchange rates.

If you have questions regarding submitting a VAT refund, Ireland compliance laws, reporting requirements, or VAT in general, VAT IT is here to help. Contact us today for more information.

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Sources:

Revenue. Historical VAT Rates. https://www.revenue.ie/en/vat/vat-rates/historical-vat-rates/index.aspx 

Revenue. Current VAT Rates. https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx 

Revenue. Payment services guides. https://www.revenue.ie/en/online-services/support/help-guides/ros/payment-services-guides.aspx

Revenue. How to account for VAT. https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx 

Revenue. VAT records to be kept. https://www.revenue.ie/en/vat/vat-records-invoices-credit-notes/vat-records-to-be-kept/index.aspx 

Which countries have reciprocity with A VAT Refund Ireland Guide?

所有国家都可申请

如希望获得有关增值税范围内互惠关系含义的详细说明,请点击此处:

What expenses are claimable in A VAT Refund Ireland Guide?

娱乐与招待

播放 001 | VAT IT | 增值税退税爱尔兰指南

娱乐

0%
床001 | 增值税信息技术 | 增值税退税爱尔兰指南

酒店与住宿

9%
仅限于某些情况
吃001 | VAT IT | 增值税退税爱尔兰指南

餐厅

0%

活动

麦克风001 | 增值税信息技术 | 爱尔兰增值税退税指南

会议、展销会与展览

23%
惯例001 | 增值税信息技术 | 增值税退税爱尔兰指南

培训课程及研讨会

23%

一般开支

货物001 | 增值税信息技术 | 增值税退税爱尔兰指南

商品货物

23%
公司001 | VAT IT | 增值税退税爱尔兰指南

公司间费用

23%
椅子001 | VAT IT | 增值税退税爱尔兰指南

办公费用

23%
传声筒001 | 增值税信息技术 | 爱尔兰增值税退税指南

营销费用

23%
docs 001 | VAT IT | 增值税退税爱尔兰指南

专业费用和应付帐款发票

23%

差旅相关

汽车001 | 增值税信息技术 | 增值税退税爱尔兰指南

租车

0%
燃料001 | 增值税信息技术 | 增值税退税爱尔兰指南

燃油

0%
培训001 | VAT IT | 增值税退税爱尔兰指南

公共交通

0%
| VAT IT | 爱尔兰增值税退税指南

出租车

0%

附加信息

How far back can your business claim VAT from A VAT Refund Ireland Guide?
前一年的1月至12月
What’s the foreign VAT deadline in A VAT Refund Ireland Guide?
每年6月30日(自产生税收历年末6个月内)
How long does it take to receive a VAT refund from A VAT Refund Ireland Guide?
根据您申请的复杂性和增值税机关的能力,最多可能需要4个月的时间才能从爱尔兰收到增值税退税。

Need help with your VAT refund from A VAT Refund Ireland Guide?

您并不一定要亲自去做这件事。二十多年来,我们一直在帮助各大公司申请国外增值税退税。我们拥有专门的知识和技术,可以更快地处理您的退税,并能够处理可能出现的任何无法预见的增值税机关查询。

敬请下载完整的《国际增值税指南》,且不要错过最后申请期限

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