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