Tax-free shopping in Ireland (2026)

Last reviewed: 13 October 2026

In short: Visitors who live outside the EU, including Great Britain but not Northern Ireland, can reclaim Irish VAT on goods with an export voucher value of at least EUR 75 that they export by the end of the third month after the purchase. Customs certifies the voucher; the retailer or a refund agent pays.

RuleWhat applies
VAT refund for visitors availableVAT refund for visitorsYes [1]
Who qualifiesVAT refund for visitorsTourists or travellers resident outside the EU, including Great Britain but excluding Northern Ireland. Residents of the State, of another EU Member State or of Northern Ireland, non-EU nationals resident in the State, and Irish or EU citizens leaving to take up residence outside the EU cannot use the scheme. [2]
Minimum purchaseVAT refund for visitors€75.00 per purchase [3]
Time limit to take goods outVAT refund for visitors3 months [3]
Refund procedureVAT refund for visitorsThe retailer issues an export voucher. Customs certifies it (vouchers other than for high value goods can be left in the Customs drop-box at the place of departure), and the certified voucher is returned to the retailer. The retailer or refund agent refunds the VAT; the retailer must pay within 25 days of receiving the certified voucher. [2]

Notes

  • Revenue does not pay refunds. The retailer or a VAT refund agent pays, on receipt of proof of export, and not all retailers operate the scheme. Residents of Great Britain need extra evidence of import into Great Britain where their personal allowance is exceeded. Services such as hotels, car hire and restaurant meals are not covered.
  • The total export voucher value of each supply must be at least EUR 75. For individual goods costing EUR 2,000 or more, each good must be presented to a Customs officer together with the voucher.
  • By the last day of the third month following the month in which the supply occurs. For a purchase in January, the goods must leave the EU by 30 April. The goods must be exported in personal luggage.

Sources

  1. Revenue Commissioners: Retail Export Scheme (consulted 13 October 2026) · all sources
  2. Revenue Commissioners: Who can use the scheme? (consulted 13 October 2026) · all sources
  3. Revenue Commissioners: On what purchases can you reclaim VAT? (consulted 13 October 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.