Apply for reimbursement of input tax paid in Germany by companies from other EU Member States
Upon application, the Federal Central Tax Office (BZSt) will refund input tax (VAT) paid in Germany by companies based in other member states of the European Union (EU).
You must submit your application for a refund of input tax in the electronic portal of the EU member state in which your company is based and registered. The competent authority in your EU member state will then forward your application to the BZSt for processing.
Private individuals cannot participate in the input tax refund procedure.
Please note
Companies based outside the EU can also apply for input tax refunds. To do this, use the form "Application for VAT refund for foreign entrepreneurs (third countries) in Germany" in the BZStOnline portal (BOP).
- Input tax refund to foreign entrepreneurs in EU member states Implementation
- Companies based in another EU Member State can apply for a refund of input tax (VAT) paid in Germany
-
Applications for reimbursement can be made:
- Companies based in other EU member states
- Information by: competent authority in the respective EU Member State
- Application via: Application must be made in the electronic portal of the EU Member State in which the trader is established and registered
-
Responsible for processing applications in Germany: Federal Central Tax Office (BZSt)
You must submit your application:
-
scanned original receipts (invoices and import documents)
- from a payment of EUR 1,000 (excluding VAT)
-
for invoices for fuels from a charge of EUR 250.00 (excluding VAT)
Applications for compensation can be submitted by
- Companies based in other EU Member States
Further requirements:
- You are registered for VAT in an EU member state
- You have neither your registered office nor your management in Germany
- You do not have a permanent establishment in Germany from which taxable sales are made in Germany
- You are not registered for VAT in Germany during the remuneration period
-
You do not carry out any sales in Germany, with the exception of
- deliveries and services for which the recipient of the service is liable for VAT and must pay it to their tax office or
- transactions that are subject to individual transport taxation or
- intra-Community acquisitions and subsequent deliveries as part of an intra-Community triangular transaction
-
Services that fall under the regulations of the Mini-One-Stop-Shop
- telecommunications, broadcasting and television services or services provided by electronic means
- to private individuals in another member state of the European Union in return for payment
-
the remuneration period must cover at least 3 consecutive calendar months in a calendar year
- the period may be less than 3 months if it is the remaining period of the calendar year
- the remuneration period may not exceed one calendar year
- the periods of applications may not overlap
-
You must apply for at least EUR 400.00 remuneration
-
for a remuneration period that covers the calendar year or the last period of a calendar year, you must apply for at least EUR 50.00 in remuneration
-
for a remuneration period that covers the calendar year or the last period of a calendar year, you must apply for at least EUR 50.00 in remuneration
- none
You must submit your application for input tax refund electronically in the online portal of the EU member state in which your company is based and registered.
- Follow the country-specific instructions for registration in the respective online portal.
- Submit your application for input tax refund in the online portal of your EU member state. Upload the necessary scanned receipts to the online portal.
- The competent authority in your EU member state will forward your application to the Federal Central Tax Office (BZSt) for processing.
-
Once your application has been processed, you will receive notification of the decision made. The decision will be sent by post to the address given in the application.
- for processing the application: usually up to 4 months
Application: by 30.09. of the following year
- Objection
-
Fiscal court action
- Forms: yes
- Online procedure possible: yes
- Written form required: no
- Personal appearance required: no
The application must be submitted in the electronic portal of the EU member state in which the entrepreneur is based and registered.
- Input tax refund to foreign entrepreneurs in EU member states Implementation
Remark: Display of performance in the source portal
The text was automatically translated based on the German content.
- Input tax refund to foreign entrepreneurs in EU member states Implementation
- Companies based in another EU Member State can apply for a refund of input tax (VAT) paid in Germany
-
Applications for reimbursement can be made:
- Companies based in other EU member states
- Information by: competent authority in the respective EU Member State
- Application via: Application must be made in the electronic portal of the EU Member State in which the trader is established and registered
-
Responsible for processing applications in Germany: Federal Central Tax Office (BZSt)
You must submit your application:
-
scanned original receipts (invoices and import documents)
- from a payment of EUR 1,000 (excluding VAT)
-
for invoices for fuels from a charge of EUR 250.00 (excluding VAT)
Applications for compensation can be submitted by
- Companies based in other EU Member States
Further requirements:
- You are registered for VAT in an EU member state
- You have neither your registered office nor your management in Germany
- You do not have a permanent establishment in Germany from which taxable sales are made in Germany
- You are not registered for VAT in Germany during the remuneration period
-
You do not carry out any sales in Germany, with the exception of
- deliveries and services for which the recipient of the service is liable for VAT and must pay it to their tax office or
- transactions that are subject to individual transport taxation or
- intra-Community acquisitions and subsequent deliveries as part of an intra-Community triangular transaction
-
Services that fall under the regulations of the Mini-One-Stop-Shop
- telecommunications, broadcasting and television services or services provided by electronic means
- to private individuals in another member state of the European Union in return for payment
-
the remuneration period must cover at least 3 consecutive calendar months in a calendar year
- the period may be less than 3 months if it is the remaining period of the calendar year
- the remuneration period may not exceed one calendar year
- the periods of applications may not overlap
-
You must apply for at least EUR 400.00 remuneration
-
for a remuneration period that covers the calendar year or the last period of a calendar year, you must apply for at least EUR 50.00 in remuneration
-
for a remuneration period that covers the calendar year or the last period of a calendar year, you must apply for at least EUR 50.00 in remuneration
- none
You must submit your application for input tax refund electronically in the online portal of the EU member state in which your company is based and registered.
- Follow the country-specific instructions for registration in the respective online portal.
- Submit your application for input tax refund in the online portal of your EU member state. Upload the necessary scanned receipts to the online portal.
- The competent authority in your EU member state will forward your application to the Federal Central Tax Office (BZSt) for processing.
-
Once your application has been processed, you will receive notification of the decision made. The decision will be sent by post to the address given in the application.
- for processing the application: usually up to 4 months
Application: by 30.09. of the following year
- Objection
-
Fiscal court action
- Forms: yes
- Online procedure possible: yes
- Written form required: no
- Personal appearance required: no
The application must be submitted in the electronic portal of the EU member state in which the entrepreneur is based and registered.
- Input tax refund to foreign entrepreneurs in EU member states Implementation
Remark: Display of performance in the source portal
The text was automatically translated based on the German content.