Indirect Tax & VAT | Tax

16 September 2026 | 2 minute read

EU VAT Refunds: Don’t Miss the 30 September Deadline

Don’t let EU VAT refunds slip past September. This used to be called “8th directive” reclaims and are now dealt with electronically under the title “EVR”- which stands for Electronic VAT Refund

EU VAT refunds are one of those areas that often gets pushed down the list until the deadline is right in front of you. That’s right now!

If you are an Irish VAT-registered business and you have incurred VAT elsewhere in the EU (travel, hotels, events, local costs etc.) that VAT may be recoverable. An application needs to be made via ROS with that to be completed by 30th September 2026.

The process itself is fairly straightforward through ROS (EVR system), but there are a few things that regularly catch people out:

  • The claim goes via Irish Revenue even though it is VAT charged by other Member States
  • Supporting invoices must be provided with the claim
  • And importantly, the deadline is 30 September following the year of the spend eg VAT incurred in 2025 must be claimed by 30th September 2026

Once that deadline is gone, so is the refund.

In practice, a lot of businesses either:

  • don’t track this spend properly or
  • leave it too late to do anything about it

With September 30th deadline close by, now is the time to assess non-Irish VAT incurred during 2025 to determine if a claim is appropriate. We can assist if you have any questions or need to take any action in relation to this. Let us know