Transfer of Residence Proof

The Revenue Commissioners provide this leaflet as a help to prospective immigrants and vehicle importers.

If you are a non-EU citizen and want to live in Ireland even without working here, click here.

Quoted below is the section on providing proof of evidence of residence and also necessary paperwork for any imported vehicle:

Is proof of residence required?

Yes, you will be required to produce sufficient evidence to show that you have been living abroad for the required length of time. You will also be required to show that you are taking up residence in the State. The evidence required includes documents relating to:

• the acquisition and disposal of property abroad and in the State (e.g. rent agreements, mortgage documents, rent/mortgage payments etc.)
• employment abroad and in the State (e.g. payslips, tax records, social welfare records etc.)
• other transactions carried out in the course of day to day living (bank statements/transaction documents, bills/receipts for electricity, phone, service charges and other day to day living expenses)
• travel records connected with trips into and out of the State
• other such evidence as requested in individual cases.

Remember the onus is on you to prove that you were resident abroad for the stated period. If the necessary documentary evidence is not furnished, tax relief cannot be granted.

What evidence is required in respect of the Vehicle?

You are required to prove that you had possession of and actually used the vehicle abroad for at least 6 months before transfer and that the appropriate local taxes have been paid and not refunded. This proof will usually consist of:

• the vehicle registration document
• the certificate of insurance
• the sales invoice, receipt of purchase or other similar document
• evidence of the date on which the vehicle was brought into the State (e.g. sailing ticket)

You may also be requested to produce other evidence (e.g. evidence of maintenance and use of the vehicle).

Why the Third Degree?

Customs officials are now asking for a utility bill from both 6 months prior to your move and 1 month prior to your move. They're trying to make sure you're legit when you say you're moving to Ireland and not just a fly-by-night importer who sets up for one month overseas before bringing in a container-load full of tax-free goods. One subscriber reported she was asked for 18-24 months of an overseas utility bill!

Tax Relief on Transfer of Residence

Again, this is the Revenue Commissioner's leaflet on the subject along with links to necessary forms.