Refund value added tax

An export and recipient certificate is issued when the goods are purchased. When leaving the EU, this certificate is presented to the customs authorities together with proof of non-European residence. Proof of export must also be provided. The VAT paid is then refunded by the seller on the basis of the export certificates confirmed by the customs authorities.

The tax exemption applies exclusively to the entrepreneur. If they meet the requirements, they can offer third country buyers a price reduction in the amount of the VAT. The amount of the discount is therefore part of the purchase contract concluded between the trader and the buyer.

If the entrepreneur meets the conditions for tax exemption, the entrepreneur can pay the tax amount to the buyer in cash or non-cash, if necessary after deducting processing and transfer costs.

It is also possible to use service companies. These companies pay the tax amount to the buyer in cash at border crossings, in particular at airports, after deduction of a handling fee, in return for the export documents confirmed by the customs authorities. The service companies, which have contractual relationships with the entrepreneurs, have the tax amounts already paid to the travelers reimbursed by the entrepreneurs upon presentation of the export receipts.

Please contact the tax office responsible for you.

• Tax office search at the Federal Central Tax Office

The transfer of the delivery item to the territory of a third country must be proven by an export confirmation from the border customs office of an EU member state (customs office of exit) that monitors the exit of the item from the Community territory. A document (invoice or equivalent document) bearing a valid stamp from the customs office of exit must be recognized as sufficient proof of export.

Private service companies charge a processing fee.

The export must take place before the end of the third calendar month following the month in which the goods were purchased.

• § Section 6 (3a) of the Value Added Tax Act (UStG)

• Information sheet on VAT exemption for export deliveries in non-commercial travel
• Website of the EU Commission.

10.01.2023