Revenue has issued guidance this week on how flat rate farmers can make a claim for a VAT refund.

Firstly, claims for VAT refunds are to be made online through the eRepayment portal on Revenue Online Service (ROS) or MyAccount.

While Revenue has said that claims can be made at any time of the year, applications must be submitted within four years from the end of the taxable period to which the claim relates.

Flat-rate farmers can submit a claim online at any time provided the claims are:

  • Not older than four years.
  • For a calendar year or a period within a calendar year.
  • For an amount of VAT of €125 or more.
  • A calendar year runs from 1 January to 31 December. A claim cannot be made for periods of more than one calendar year.

    Where claims cover construction projects that run across more than one calendar year, claimants will need to submit a separate claim for each year for which invoices issued.

    Information and record-keeping

    When making a refund request, the following supporting documentation must be provided, according to Revenue:

  • Invoices.
  • Receipts for VAT paid on importation of goods.
  • The invoices and receipts for imports must show the VAT incurred.

    All invoices must contain at least the following information:

  • Date of issue of the invoice.
  • A unique sequential number.
  • The name, address and VAT registration of the supplier.
  • The name and address of the customer.
  • A detailed description of the individual goods and services supplied.
  • The unit price and total cost of the individual good or service.
  • The rate of VAT.
  • The VAT charged.
  • Refunds will not be made on the basis of delivery dockets, statements, quotations, advice notes, receipts or any other document which is not a VAT invoice (other than customs receipts for imports).

    General descriptions on invoices such as 'miscellaneous hardware' will not be accepted.

    When making a claim for refund, the farmer must be able to demonstrate to the satisfaction of Revenue that the expenditure has actually been put to use solely in their farming business, Revenue stressed.

    Tax compliance

    The farmer must be compliant with all other taxes (income tax, corporate taxes, capital gains tax, etc) and must have all relevant tax returns filed with Revenue.

    In the case of partnerships, all partners must be compliant with all other taxes and must have all relevant tax returns filed with Revenue.


    Only flat-rate farmers who have incurred VAT in relation to certain types of expenditure are eligible to reclaim VAT.

    VAT can only be refunded on the following expenditure:

  • The construction, extension, alteration or reconstruction of any building or structure which is designed for use solely or mainly in his or her farming business.
  • The fencing, drainage or reclamation of any land intended for use for the purposes of his or her farming business.
  • The construction, erection or installation of qualifying equipment for the purpose of micro-generation of electricity for use solely or mainly in his or her farming business.