As an international organization or its member, apply for exemption from VAT in other EU member states

Submit your application by post:

• The European Union has published a standardized form in the most important languages of the Union. Request the form from the Federal Central Tax Office using their contact form.
• Complete the form and send it by post to the BZSt together with the required documents.
• The BZSt will decide on the scope of the exemption from foreign tax and will inform you of its decision in the form of a certificate.
• Forward this certificate to the foreign company. The company is then entitled to leave the turnover tax-free or to pay you any tax already paid. The company keeps the certificate as proof for its competent tax authority.

Applications can be submitted by

• international organizations and intergovernmental bodies whose founding agreement or privilege protocol or headquarters agreement provides for relief from VAT

Further requirements:

• The supplies and other services used are intended and suitable for the official use of the international organization or its members.
• The amount of VAT to be charged under German law after conversion at the official exchange rate must exceed EUR 25.00 per invoice.

• Documents relating to the intention to purchase a good or service: for example, cost estimates or offers
• if the goods have already been purchased or the service has already been provided: Invoice showing the nature of the goods or service and the price and amount of tax

There are no costs for you.

Application: The application must be submitted by December 31 of the year following the turnover.

usually 1 to 3 weeks

• § Section 5 (1) no. 10 of the Financial Administration Act (FVG)
• Article 151 Council Directive 2006/112/EC of November 28, 2006 on the common system of value added tax
• Article 51 and Annex II Implementing Regulation (EU) No 282/2011

• Addendum

Forms: yes

Online procedure possible: no

Written form required: yes

Personal appearance required: no

26.07.2021