Ireland VAT FAQs
Ireland VAT FAQ
1. Why am I paying a Value Added Tax (VAT) on the Meeting Registration Fee?
Attendees must pay VAT on registration fees because it is required by the laws and regulations of the European Union (EU) and its member states. They establish that VAT must be paid on the registration fees in the country where the meeting is held.
2. Can the VAT be recovered?
Companies/institutions/organizations from the EU and from Non-EU countries can claim a refund of the Irish VAT.
To recover VAT, you must provide the details of your company/institution/organization (name, address, VAT number or Tax ID) for all expense invoices and submit all original documentation to your company/institution/organization for processing of the VAT refund request.
Note: A VAT refund request is not accepted on certain expenses, such as entertainment, petrol, food, drink, accommodation, or other personal services.
3. What process should organizations follow to recover the VAT?
a. EU Companies/Institutions/Organizations
EU companies/institutions/organizations must contact the Tax Administration of their own country for instructions regarding the conditions and process to follow for reclaiming the Irish VAT. There are also minimum VAT amounts that must be met.
For claims related to the 1st, 2nd or 3rd calendar quarters, the minimum amount refundable is €400. For less than €400, the refund request period will be annual. For a full calendar year, the minimum amount refundable is €50. It is allowable to present several VAT applications in the same year. If you have a lot of expenses in one country, you can present a request every quarter (thus the higher minimum).
b. Non-EU Companies/Institutions/Organizations
Non-EU companies/institutions/organizations can apply with form VAT 60OEC. This form must be completed in English, using all blocked or capital letters, and submitted with the originals of all invoices included in the application to:
Office of the Revenue Commissioners
Collector General’s Division
Minimum VAT amounts must be met. The total amount of VAT claimed cannot be less than €200 if the claim is for a period of at least three months but not more than a calendar year, and not less than €25 if the claim is for a period less than months, provided this is all that remains of the calendar year.
Important: The application for a VAT refund must be supported by the certification that the applicant is a taxable company/institution/organization registered for VAT or similar taxes issued by the tax authority from the country of their establishment.
More information can be found on the Irish Tax Administration website.