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Applying for exemption from VAT in other EU member states as an embassy, consulate or member thereof

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

Embassies, consulates and their members in Germany can be exempt from VAT in other member states of the European Union under certain conditions.

In Germany, there is a procedure for exemption from VAT in other member states of the European Union (EU) for

  • embassies, i.e. foreign permanent diplomatic missions, and their foreign members not permanently resident in Germany
  • Consulates, i.e. professional consular missions, and their foreign members not permanently resident in Germany

If you purchase goods and services in other EU member states as an embassy, consulate or one of their members based in Germany, you pay VAT on them. You can be exempted from this upon application to the Federal Central Tax Office (BZSt).


Process flow

You must apply in writing for exemption from VAT in other EU member states:

  • On request, you will receive the appropriate forms from the Federal Central Tax Office by post or e-mail.
  • Complete the forms and send them by post to the protocol department of the Federal Foreign Office.
  • The BZSt will check the application.
  • You will receive a certificate with an exemption note. Hand this certificate to the foreign company when you make the purchase. It will keep the certificate in its tax records for inspection by the competent tax authority.
Requirements
  • can apply for exemption from VAT:
    • Embassies and consulates of countries with which corresponding reciprocity agreements exist, and
    • foreign members of these embassies and consulates who are not permanently resident in Germany
  • deliveries of goods and other services are intended and suitable for the official use of the embassy or consulate or for the personal use of the member
  • the invoice amount is greater than EUR 100.00 when applying the German VAT rate
  • for the purchase of a motor vehicle: at least 2 years of use in Germany
  • the exemption for the purchase of food and tobacco products is excluded
Which documents are required?
  • Form "Certificate of exemption from VAT and/or excise duty"
  • "Attachment to the certificate" form
  • Invoice/pro-forma invoice/offer/purchase agreement
What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

The application must be submitted by December 31 of the year following the turnover.
Example: You received a purchased good or service in August 2020. You must submit the application for exemption by 31.12.2021 at the latest.

Processing duration

usually 1 week to 1 month

Legal basis
Appeal
  • Addendum
Applications / forms

Forms: yes

Online procedure possible: no

Written form required: yes

Personal appearance required: no

Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Teaser

Embassies, consulates and their members in Germany can be exempt from VAT in other member states of the European Union under certain conditions.

Process flow

You must apply in writing for exemption from VAT in other EU member states:

  • On request, you will receive the appropriate forms from the Federal Central Tax Office by post or e-mail.
  • Complete the forms and send them by post to the protocol department of the Federal Foreign Office.
  • The BZSt will check the application.
  • You will receive a certificate with an exemption note. Hand this certificate to the foreign company when you make the purchase. It will keep the certificate in its tax records for inspection by the competent tax authority.

Requirements

  • can apply for exemption from VAT:
    • Embassies and consulates of countries with which corresponding reciprocity agreements exist, and
    • foreign members of these embassies and consulates who are not permanently resident in Germany
  • deliveries of goods and other services are intended and suitable for the official use of the embassy or consulate or for the personal use of the member
  • the invoice amount is greater than EUR 100.00 when applying the German VAT rate
  • for the purchase of a motor vehicle: at least 2 years of use in Germany
  • the exemption for the purchase of food and tobacco products is excluded

Which documents are required?

  • Form "Certificate of exemption from VAT and/or excise duty"
  • "Attachment to the certificate" form
  • Invoice/pro-forma invoice/offer/purchase agreement

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

The application must be submitted by December 31 of the year following the turnover.
Example: You received a purchased good or service in August 2020. You must submit the application for exemption by 31.12.2021 at the latest.

Processing duration

usually 1 week to 1 month

Legal basis

Appeal

  • Addendum

Applications / forms

Forms: yes

Online procedure possible: no

Written form required: yes

Personal appearance required: no

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

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