Apply for reimbursement of input tax paid in other EU member states

Source: BUS Rheinland-Pfalz

Companies based in Germany and entitled to deduct input tax will receive a refund of the VAT paid in another EU Member State upon application.

The application is forwarded to the Member State of refund if the applicant in the refund period applied for

is to be regarded as a taxable person for VAT purposes,
has not made use of the tax exemption for small businesses,
was not exclusively subject to flat-rate agricultural taxation, or
did not exclusively provide VAT-exempt supplies/services.

You must submit the input tax refund applications electronically in the BZSt online portal (BOP).

Note:
If input tax was paid in non-EU member states, the refund must be applied for directly in these states.

You must submit input tax refund applications in the BZSt online portal (BOP). To do this, you need a certificate for the BZSt online portal (BOP) or for the ElsterOnline portal (EOP).

Procedure using an ElsterOnline certificate (recommended for German entrepreneurs and authorized representatives):

Log in with your ElsterOnline certificate.
Complete the form "Application for VAT refund for domestic traders abroad" in full.
- Note on uploading the required invoice receipts or import documents: if possible, save these locally in a separate directory. Name the documents according to the order in which they are assigned in the refund application.
Upload the receipts directly before sending the application in the menu item "Send your data" after you have checked your application.
The file with the attached receipts must not be larger than 5 megabytes (MB).
Send the application electronically.
Once the application has been sent, you will receive a confirmation of dispatch in your BOP mailbox.
Your application will be checked by the Federal Central Tax Office (BZSt).
After successful verification, the BZSt forwards the application to the Member State of refund.
You will receive an electronic notification from the Member State of refund when the application has been received. The Member State of refund will also inform you whether or not it accepts your application.
If the BZSt refuses to forward your application, you will receive a notification from the BZSt by post.

Procedure using the BOP certificate:

You must first register in writing with the BZSt to use the BOP.
Call up the registration form on the BZSt website. Fill it out electronically, print it out and sign it.
Send the form to the BZSt by post together with the required supporting documents.
The BZSt will then send you the activation data by e-mail and the activation code for your account by post.
Activate your BOP account with the data. You will then receive a BOP certificate. You can use this certificate to log in to your BOP account in future.
Complete the form "Application for VAT refund for domestic entrepreneurs abroad" in the BOP.
- Note on uploading the required invoice receipts or import documents: if possible, save these locally in a separate directory. Name the documents according to the order in which they are assigned in the refund application.
Upload the receipts directly before sending the application in the menu item "Send your data" after you have checked your application.
The file with the attached receipts must not be larger than 5 MB.
Send the application electronically.
Once the application has been sent, you will receive a confirmation of dispatch in your BOP mailbox.
Your application will be checked by the BZSt.
Once it has been successfully checked, the BZSt will forward the application to the Member State of refund.
You will receive an electronic notification from the Member State of refund when the application has been received. The Member State of refund will also inform you whether or not it accepts your application.
If the BZSt refuses to forward your application, you will receive a notification from the BZSt by post.

Applications can be submitted by

Companies based in Germany,
who have paid input tax (VAT) in other EU countries

Further requirements:

the requested refund amounts to at least EUR 400.00 or a corresponding value converted into local currency or
for a refund period that is the calendar year or the last period of the calendar year, the requested refund is at least EUR 50.00
You are registered in the BZSt online portal (BOP) or the Elster online portal (EOP) and have a valid BOP or EOP certificate

Apply for reimbursement of input tax paid in other EU member states

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