Apply for reimbursement of input tax paid in Germany by companies from other EU Member States

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.
  

• Contact form for questions about input tax refunds on the website of the Federal Central Tax Office

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
    

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)
    

• none

Application: by 30.09. of the following year

• for processing the application: usually up to 4 months

• § Section 18 (9) of the Value Added Tax Act (UStG)
• §§ Sections 59 to 61 of the Value Added Tax Implementing Ordinance (UStDV)

• 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.

17.03.2021