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Schleswig-Holstein

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

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

Upon request, the Federal Central Tax Office (BZSt) will refund input tax (turnover tax) paid in Germany by companies established in other member states of the European Union (EU).

You must submit your application for refund of input tax in the electronic portal of the EU member state in which your company is located and registered. The relevant competent authority in your EU member state will then forward your application to the BZSt for processing.

Private individuals cannot participate in the input tax refund procedure.

Notice:
Companies based outside the EU can also apply for input tax refund. To do so, use the form "Application for VAT refund of foreign traders (third countries) in Germany" in the BZStOnline Portal (BOP).



Process flow

You must submit your input tax refund application electronically in the online portal of the EU Member State where your business is located and registered.

  • Follow the country-specific instructions for filing in the respective online portal.
  • Submit your application for the refund of input tax in the online portal of your EU member state. Upload the necessary scanned documents 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 a notification of the decision taken. The decision will be sent by post to the address specified in the application.

Who should I contact?
Requirements

Applications for remuneration may be submitted by:

  • Companies based in other EU Member States.

Further requirements:

  • You are registered for VAT purposes as an entrepreneur 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 purposes in Germany during the refund period.
  • You do not carry out any sales in Germany, with the exception of
    • Deliveries and services for which the recipient of the service owes sales tax and must pay it to his tax office, or
    • transactions that are subject to individual transport taxation or
    • intra-Community acquisitions and subsequent supplies within the framework of an intra-Community triangular transaction
    • Services that fall under the regulations of the Mini-One-Stop-Shop
      • telecommunications, radio and television broadcasting services or services supplied by electronic means
      • to private individuals in another Member State of the European Union for consideration
  • 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 period of remuneration may not exceed one calendar year
  • the periods of applications may not overlap
  • You must claim at least EUR 400.00 remuneration
    • if the period of remuneration covers the calendar year or the last period of a calendar year, you must apply for a remuneration of at least EUR 50.00.

Which documents are required?

When submitting your application, you must submit

  • scanned original documents (invoices and import documents)
    • from a remuneration of EUR 1,000 (excluding VAT)
    • for invoices for fuel from a remuneration of EUR 250.00 (excluding VAT)

What are the fees?
  • none
What deadlines do I have to pay attention to?

Application deadline: 30.09. of the following year

Processing duration
  • for processing the application: usually up to 4 months
Legal basis
Appeal
  • Appeal
  • Tax court action

Applications / forms
  • 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 trader is established and registered.

Author
Technically approved by

Federal Ministry of Finance (BMF)

Process flow

You must submit your input tax refund application electronically in the online portal of the EU Member State where your business is located and registered.

  • Follow the country-specific instructions for filing in the respective online portal.
  • Submit your application for the refund of input tax in the online portal of your EU member state. Upload the necessary scanned documents 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 a notification of the decision taken. The decision will be sent by post to the address specified in the application.

Who should I contact?

Requirements

Applications for remuneration may be submitted by:

  • Companies based in other EU Member States.

Further requirements:

  • You are registered for VAT purposes as an entrepreneur 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 purposes in Germany during the refund period.
  • You do not carry out any sales in Germany, with the exception of
    • Deliveries and services for which the recipient of the service owes sales tax and must pay it to his tax office, or
    • transactions that are subject to individual transport taxation or
    • intra-Community acquisitions and subsequent supplies within the framework of an intra-Community triangular transaction
    • Services that fall under the regulations of the Mini-One-Stop-Shop
      • telecommunications, radio and television broadcasting services or services supplied by electronic means
      • to private individuals in another Member State of the European Union for consideration
  • 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 period of remuneration may not exceed one calendar year
  • the periods of applications may not overlap
  • You must claim at least EUR 400.00 remuneration
    • if the period of remuneration covers the calendar year or the last period of a calendar year, you must apply for a remuneration of at least EUR 50.00.

Which documents are required?

When submitting your application, you must submit

  • scanned original documents (invoices and import documents)
    • from a remuneration of EUR 1,000 (excluding VAT)
    • for invoices for fuel from a remuneration of EUR 250.00 (excluding VAT)

What are the fees?

  • none

What deadlines do I have to pay attention to?

Application deadline: 30.09. of the following year

Processing duration

  • for processing the application: usually up to 4 months

Legal basis

Appeal

  • Appeal
  • Tax court action

Applications / forms

  • 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 trader is established and registered.

Author

Technically approved by

Federal Ministry of Finance (BMF)

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