VAT Compensation Scheme

Making a claim

How does a charity submit a claim for VAT compensation?

Charities wishing to submit a claim must comply with the qualifying conditions. Charities must also be aware of the documentation that may be requested to support their claim.

You will need to submit your claim through Revenue Online Service (ROS). You can register for ROS.

A linked agent can make a claim on behalf of a charity. If an agent is not already linked to the customer, they can link to an existing taxhead under agent services through ROS.

Rules for submitting claims

You should submit claims annually and for one calendar year only. This must be the year preceding the year of the claim.

You can submit your claim between 1 January and 30 June in the year following the year to which the claim relates. You can only amend your claim up until 30 June of the year of claim submission. The minimum claim amount that can be submitted is €500.

Revenue may reject a claim and we will advise you of the reasons why.

We may make any necessary changes to any claim, including changes to the amount of eligible tax being claimed. We will advise you of the reasons for any changes we make.

Claimants must declare and certify that all information they provide for the purposes of the claim is correct.

Claimants must have complied with all the obligations of the:

  • VAT Consolidation Act 2010
  • Taxes Consolidation Act 1997
  • Stamp Duties Act.

This includes any secondary legislation made under these Acts.

If an option does not appear in ROS for your charity to submit a claim on ROS, contact Charities Unit.

Next: Calculation of payment by the Revenue Commissioners