VAT Repayment Offset

Revenue eBrief No. 195/19

This Tax and Duty Manual VAT Repayment Offset has been created to explain how an option may be utilised to automatically offset VAT Repayment claims to a tax type and period selected by the customer from 25 November 2019.


1 VAT Repayment Offset Changes

With effect from 25 November 2019, when in the ROS offset screen,customers will be asked if they would like to offset the repayment to another period/tax-head and to indicate so by ticking the tick box provided on screen, the current free text box for the offset instruction will be removed and replaced with functionality that will allow the customer to ‘select’ the tax-head, period and the amount they wish to offset. It will be possible for the customer to specify a maximum of two offset instructions from a dropdown menu for the current and/or future periods only for IncomeTax/Corporation Tax/ VAT/Employer Income Tax/PRSI/Local Property Tax/Universal Social Charge. On the ROS screen, when selecting offset instructions, the customer will be informed that, where there is outstanding debt, the VAT Claim will be automatically used to offset those liabilities ahead of the offset instruction(s) provided