Who qualifies
| You live in | Retail Export Scheme |
|---|---|
| USA, Canada, Australia, China, any non-EU country | Yes |
| Great Britain (England, Scotland, Wales) | Yes, with extra proof of import into GB when the goods exceed the UK personal allowance |
| Northern Ireland | No |
| Ireland or another EU country | No |
| Non-EU national living in Ireland, or an Irish or EU citizen emigrating | No |
The four conditions
- Goods only, for private use. Clothes, gifts, jewellery, electronics. Hotels, meals, car hire and every other service are outside the scheme, and so are goods for equipping or fuelling boats, private aircraft or other private transport.
- At least €75 per export voucher. Each qualifying purchase needs its own voucher of €75 or more. Small receipts from different shops cannot be pooled.
- Out of the EU within three months. The goods must be exported, in your personal luggage, by the last day of the third month following the month you bought them.
- Proof of export. The voucher has to be certified at departure, either through the Customs drop-box, by a refund agent, or for items of €2,000 or more, by a Customs officer in person.
How much you actually get back
The refund is the VAT already inside the price, not a percentage on top. At the 23% standard rate the VAT is 23/123 of what you paid, which is 18.7% of the ticket price. Put the gross amount into the VAT calculator in remove-VAT mode and read the VAT line: that is the most you can be refunded.
| You paid | VAT inside (23%) | Maximum refund |
|---|---|---|
| €75 | €14.02 | €14.02 |
| €300 | €56.10 | €56.10 |
| €1,000 | €186.99 | €186.99 |
Two things reduce it. Refund agents charge a fee out of the VAT, and some goods carry less VAT to begin with: children’s clothes and shoes, books and most food are at 0%, so there is nothing to claim. Some retailers are authorised by Revenue to run a “VAT off” scheme and sell to you without VAT at the till instead; the export conditions still apply.
Step by step at the shop and at Dublin Airport
- Before you pay, ask. Not every shop operates the scheme. Confirm they do, and whether they run it themselves or through a refund agent (Planet, Fexco and Global Blue operate in Ireland). Have your passport or proof of non-EU residence ready.
- Keep the export voucher the shop gives you for each purchase. No voucher, no refund.
- At the airport, certify the voucher. Dublin Airport has refund kiosks in both terminals airside, after security. Vouchers for goods under €2,000 can also go in the Customs drop-box. Anything €2,000 or more must be shown to a Customs officer with the voucher and the sales documents, so do that after check-in and allow time.
- Wait for the money. When the retailer receives the certified voucher they must refund you within 25 days. Revenue itself never pays the refund and cannot chase it for you; the retailer or agent is your contact.
Leaving through another EU airport?
If you connect through another EU country, certification normally happens at the final point of departure from the EU. The exception is high value goods: a transit passenger leaving the EU via another airport within 24 hours can have vouchers for goods of €2,000 or more stamped by Irish Customs.
Frequently asked questions
Can tourists get a VAT refund in Ireland?
Yes, if you live outside the EU. The Retail Export Scheme lets a visitor resident outside the European Union reclaim the VAT on goods bought in Ireland and carried out of the EU in personal luggage. Visitors from Great Britain qualify. Residents of Northern Ireland, Ireland and other EU countries do not.
How much VAT do you get back in Ireland?
The VAT inside a 23% price is 23/123 of it, so €100 of shopping holds €18.70 of VAT. That is the ceiling. Retailers and refund agents may keep a fee, so the cash you receive is usually less. Clothing, electronics and gifts are 23%; children’s clothes and books carry 0% VAT, so there is nothing to refund on those.
What is the minimum spend for a VAT refund in Ireland?
Each export voucher must be for at least €75. Below that the purchase does not qualify, so small receipts from different shops cannot be added together.
How long do I have to export the goods?
The goods must leave the EU by the last day of the third month after the month of purchase. Buy something on 10 September and it has to be out of the EU by 31 December.
Do I need to show the goods at Dublin Airport?
Only for individual items costing €2,000 or more including VAT. Those must be presented to a Customs officer with the export voucher and the sales paperwork, after check-in and before you go through, so allow time. Vouchers for cheaper goods can go in the Customs drop-box or to a refund agent kiosk.
Can I claim VAT back on my hotel or car hire?
No. The scheme covers goods only. Hotel accommodation, restaurant meals, car hire and other services are outside it.