Value Added Tax (VAT) Repayment Offset

Revenue eBrief No. 224/21

Value Added Tax (VAT) Repayment Offset

Tax and Duty Manual Value Added Tax Repayment Offset has been updated to reflect changes to the off-set options available to customers claiming VAT repayments on ROS.  Screenshots have also been added to provide further clarity.


VAT Repayment Offset Changes

With effect from 25 November 2019, Customers have the opportunity to offset a VAT repayment to another period or tax-head by marking the tick box provided on the ROS offset screen. The free text box for any offset instruction is no longer available.