# VAT 60A: zero-rated Irish services for a non-established trader

- **Canonical URL:** https://formspedia.com/ie/vat-60a/
- **Country & Language:** Ireland (`en-IE`)
- **Form:** VAT 60A
- **Revision:** VAT 60A (May 2022), print code RPC016217_EN_WB_L_1; current on revenue.ie on 31 October 2026
- **Issuing Agency:** Revenue Commissioners
- **Tax Area:** VAT and sales tax
- **Who Must File:** Traders not established in Ireland, not registered or required to register for Irish VAT, making no supplies in Ireland, receiving ongoing taxable services from Irish suppliers outside the reverse charge
- **Filing Method:** Paper form with supporting documents posted to Collector-General's Division, Unregistered VAT Repayment Section, Sarsfield House, Francis Street, Limerick, V94 R972
- **Legal Basis / Statute:** Not stated in the official sources; the form cites section 23 of the VAT Act 2010 only for the stocks-of-goods question
- **Official Form PDF:** https://www.revenue.ie/en/vat/documents/form-vat60a.pdf

VAT 60A is how a business with no establishment in Ireland asks Revenue to let its Irish supplier charge VAT at zero on services the supplier provides to it. The current paper version is VAT 60A (May 2022), print code RPC016217_EN_WB_L_1, two pages long.

### Who can apply, and what the relief does not cover

Revenue's page on zero rating of services to non-established traders, published 11 September 2026, starts from the reverse charge. Most services that Irish suppliers provide to non-established taxable traders within the EU fall under the reverse charge basis, and Irish VAT does not apply to them. VAT 60A is for what is left: ongoing and regular taxable services from Irish traders that the reverse charge rule does not cover, received by a non-established trader who is not obliged to register for VAT in Ireland.

The relief does not apply to supplies of taxable goods. The declaration on page 2 also rules out applicants who supply any goods or services in Ireland, applicants established in Ireland and applicants registered or required to register for VAT there. The form adds one clarification: consigning goods direct to Irish customers from outside Ireland is not a supply within Ireland, so that alone does not stop an application.

"Established" is defined in note 2 of the form. A person is established in a Member State if it has the seat of its economic activity there, or a fixed establishment from which business transactions are effected; if it has neither, its domicile or normal place of residence counts. A foreign trader that does need to register in Ireland uses a registration form instead, such as [TR1(FT)](/ie/tr1-ft/) for a non-resident individual, partnership, trust or unincorporated body.

### Filling in VAT 60A, section by section

Section 1 is completed in block letters. The numbers on the marked first page match the rows below.

| No. | Section and field | What to enter |
| --- | --- | --- |
| 1 | Section 1: name, address, e-mail, telephone, nature of business | The foreign trader's own details. The business described here is the one the Irish services must be used for, under declaration (d). |
| 2 | Section 1: where established, tax reference number | Tick Within EU or Outside EU. An EU trader enters its VAT registration number; a trader outside the EU enters its tax reference number in its own country. |
| 3 | Section 1: first application, Customer ID | Tick Yes or No. On a repeat application, quote the Customer ID that Revenue allocated at the first application, if you have it. |
| 4 | Section 2: supplier's name, address with Eircode, e-mail, telephone, VAT registration number, local tax office | The Irish supplier of the services. With more than one supplier, give the same details for each of the others on a separate page. |
| 5 | Section 2: nature of the services | The services that supplier will provide to the trader named in Section 1. |
| 6 | Section 2: continuous basis | Yes or No. Revenue's page limits the relief to ongoing and regular services. |
| 7 | Section 2: stocks of goods | Whether the Irish supplier holds, or will hold, stocks of goods in Ireland for the trader, other than stocks for onward consignment to regular customers in accordance with section 23 of the VAT Act 2010. |

The box at the foot of page 1 is for official use only. Its last two lines show what Revenue records when it approves an application: the date Form 60B was issued and the From and To dates of the period of validity of the approval to zero-rate. Leave the whole box blank.

### The declaration in section 3

The declaration is written for both individuals and companies. Delete the bold words that do not fit (for example "I supply" or "supplies"), and where the trader is a company, write the company name in each of the five boxes. By signing, the trader declares that it supplies no goods or services in Ireland, is not established there, is neither registered nor required to register for VAT there, will use the services from the Section 2 supplier only for the business in Section 1, and that the particulars are true and correct. If you are unsure about registration, the declaration refers you to Revenue's Taxes Central Registration Office before you sign.

Sign and date the declaration. The form prints "(Secretary)" beside the signature box and asks for the position in the company where applicable; its note says a person signing for a company must be authorised to sign on the company's behalf. Anyone who knowingly makes a false statement to obtain relief from VAT is liable to penalties.

### Documents to attach

- EU-established trader: an in-date certificate of taxable status from its own tax authority, confirming VAT registration in another EU Member State.

- Trader established outside the EU: a certificate from the official authority of its country, carrying that authority's name, address and official stamp, the trader's name, address and business registration number, and a statement of the economic activity it carries on.

- Business that involves leasing: a certified true copy of the lease.

- A separate page with the Section 2 details of each additional Irish supplier.

- All sections completed and the declaration signed.

### Where to send VAT 60A and how long the approval lasts

Revenue's page tells applicants to return VAT 60A with the supporting documents to the Unregistered VAT Repayments section. The form gives the postal address as Office of the Revenue Commissioners, Collector-General's Division, Unregistered VAT Repayment Section, Sarsfield House, Francis Street, Limerick, V94 R972. Neither the form nor the page offers an online filing route for it.

The contact numbers differ between documents. The May 2022 form prints 01 738 3667 and an e-mail address, unregvat@revenue.ie. Revenue's Collector-General's Division contact page, which covers unregistered VAT, lists 01 738 3663, lines open 09.30 to 13.30 Monday to Friday, and asks for written queries through MyEnquiries in myAccount or ROS.

The relief is valid for two years from the date of issue and is subject to periodic review. After two years Revenue may renew it on application by the non-established trader; on a repeat application, tick No to the first-application question and quote the Customer ID. Revenue's page does not describe what the Irish supplier receives or how it is told of the approval.

### Questions about VAT 60A

#### Is VAT 60A the Section 56 zero-rating authorisation?

The Section 56 authorisation for qualifying Irish businesses has its own form, VAT 56A, made by a taxable person under section 56 of the VAT Consolidation Act 2010. VAT 60A is for traders not established in Ireland and covers services only.

#### Can a business outside the EU apply?

VAT 60A has an Outside EU box in Section 1. A trader established outside the EU quotes its home tax reference number and attaches a certificate of economic activity from its own country's official authority.

#### Does one application cover several Irish suppliers?

Section 2 has room for one supplier, and the form asks for the details of any others on a separate page sent with the same application.

### Sources

- [Form VAT 60A (May 2022), Revenue](https://www.revenue.ie/en/vat/documents/form-vat60a.pdf)

- [Zero rating of services to non-established traders, Revenue (published 11 September 2026)](https://www.revenue.ie/en/vat/repayments-to-unregistered-persons/foreign-traders-and-vat/zero-rating-of-services-to-non-established-traders.aspx)

- [Collector General's Division contact details, Revenue (published 8 May 2024)](https://www.revenue.ie/en/contact-us/customer-service-contact/collector-generals-division.aspx)

- [Form VAT 56A (May 2021), Revenue](https://www.revenue.ie/en/vat/documents/form-vat56a.pdf)

- [Form TR1(FT), Revenue](https://www.revenue.ie/en/self-assessment-and-self-employment/documents/form-tr1-non-resident.pdf)