4
IMPORTANT NOTES
1. Bank details are required to be completed if the refund is to be issued to a bank account. A cheque will issue where
bank details are not provided.
2. Where the claim is for a refund of VAT on a Lease / Hire Agreement, a copy of the agreement, the invoice and
a Schedule of the VAT payable from the appropriate nancial institution is required in respect of the rst claim.
A Schedule of the VAT payable is required for all subsequent claims. A claim for a refund of VAT paid on a Hire
Purchase Agreement must be accompanied by a copy of the agreement and the invoice.
3. You must not be registered for VAT* either in respect of your farming business or in respect of any other trade,
profession or vocation carried on by you. If you are registered for VAT in respect of your farming business or in
respect of any other trade, profession or vocation you should claim the appropriate deduction on your VAT return
(Form VAT3).
* If you are registered for VAT only in respect of intra-community acquisitions a form VAT 58 may be completed.
4. The enclosed invoices contain the following particulars:
(a) the date of issue of the invoice,
(b) a sequential number which uniquely identies the invoice,
(c) the name, address and VAT registration number of the supplier,
(d) the customer’s name and address,
(e) a detailed description of the goods and services supplied,
(f) the total cost, the rate of VAT and the VAT charged.
5. Repayment will not be made on delivery dockets, statements, quotations, advice notes, receipts (other than
customs receipts in the case of importations), or any other document which is not a VAT invoice. General
descriptions on invoices such as ‘miscellaneous hardware’ will not be accepted.
6. From 1 January 2019 you can submit claims at any time provided they are:
• no older than four years
• for a calendar year or a period within a calendar year
A calendar year runs from 1 January to 31 December. You cannot submit a claim that covers two calendar years.
Claims for repayment of VAT must be made within 4 years from the end of the taxable period to which the claim
relates.
7. Wind Turbine system and Photo-Voltaic system must be named on Triple E Product Register. Triple E Product
Register means the public database maintained by the Sustainable Energy Authority of Ireland (SEAI) containing
a list of products which comply with the energy efciency criteria of that Authority. It can be accessed at the SEAI
website: www.seai.ie
8. A person who receives a refund of tax under VAT (REFUND OF TAX) (FLAT-RATE FARMERS) ORDER 2012 is
obliged, on or before the 28th day following the end of a period of one year from the date the tax was incurred, to
carry out a review to establish whether conditions of the Order have been met. If, during that period of one year,
the building, equipment etc. which was the subject of the refund has been disposed of, or has been used mainly
for purposes other than a farming business, the person who received the refund is liable to repay the amount of the
tax and any interest due to Revenue. If s/he fails to do so within a further 28 days of the 28th day following that one
year period s/he will be liable to a penalty of €4,000.
The information in this document is provided as a guide only and is not professional advice, including legal advice. It
should not be assumed that the guidance is comprehensive or that it provides a denitive answer in every case.
Invoices submitted will be returned.
Business records including invoices must be retained for a period of 6 years.
Existing mandatory elers must submit claims via eRepayments.
Applications to be forwarded to:
Ofce of the Revenue Commissioners Telephone: 01 738 3667
Collector-General’s Division Fax: 061 488 095
Unregistered VAT Repayment Section E-mail: unregvat@revenue.ie
Sarseld House
Francis Street
Limerick, V94 R972.
Further copies of this form may be obtained from the above address or downloaded from the Revenue website:
www.revenue.ie
The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be
assumed that the guidance is comprehensive or that it provides a denitive answer in every case.
The Revenue Commissioners collect taxes and duties and implement customs controls. Revenue requires customers to provide
certain personal data for these purposes and certain other statutory functions as assigned by the Oireachtas. Your personal data
may be exchanged with other Government Departments and agencies in certain circumstances where this is provided for by law.
Full details of Revenue’s data protection policy setting out how we will use your personal data as well as information regarding your
rights as a data subject are available on our Privacy page on www.revenue.ie. Details of this policy are also available in hard copy
upon request.
