IBAPP #019 – Claiming VAT where you should not be claiming VAT

Claiming back VAT on zero or exempt rated goods in error

Items you can not claim VAT back on

EU Sales at 0%

VAT 13A Exemptions http://www.revenue.ie/en/tax/vat/forms/vat13a.pdf

Businesses not registered for VAT

2008 VAT Guide http://www.revenue.ie/en/tax/vat/leaflets/vatguide_2008.pdf

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