A new shed or slatted unit can carry thousands in VAT, so check you've claimed it. You'll need the invoice numbers, supplier details and your bank IBAN and BIC.
Quick facts
- Who
- Unregistered (flat-rate) farmers
- What
- VAT on farm buildings
- How
- eRepayments in myAccount or ROS
- Documents
- Not sent unless asked
- Keep invoices
- 6 years
Who can claim
"If you are an unregistered farmer, from 1 January 2019, you can claim a refund of VAT on farm buildings ." Revenue's guidance lists which buildings and structures qualify.
How to claim
"You should make this claim through the eRepayments service." In myAccount or ROS, go to 'Other Services', then 'e-repayment Claims', and enter the invoice details and your IBAN and BIC.
"You do not have to include supporting documentation for your claim, unless requested to do so." "All invoices should be kept for six years as these maybe required for appraisal."
Common questions
Can farmers claim back VAT on sheds?
Unregistered farmers can claim a refund of VAT on farm buildings through Revenue's eRepayments service.
How do I claim a VAT refund on farm buildings?
Through eRepayments in myAccount or ROS, under 'Other Services' and 'e-repayment Claims'.
Do I need to send invoices?
No, unless asked, but keep them for six years.