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Verification of the conditions of exemption from VAT
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
In order not to increase the price of services for important areas of daily life, such as rent and medical treatment, tax exemptions apply.
For example, exempt from sales tax are:
- Renting of apartments,
- insurance services,
- cultural services,
- educational services,
- medical services,
- care and nursing services,
- child and youth care services.
Based on the information provided by the taxpayer, the tax office checks whether the respective legal requirements for VAT exemption are met. These include, on the one hand, personal requirements, for example, that treatment services are provided by a doctor or a member of a health profession. On the other hand, there may be factual requirements, for example that services provided to children and adolescents are services in accordance with Book VIII of the Social Code.
A certificate must be submitted to the tax office to prove that the other requirements for VAT exemption for cultural or educational services are met.
The tax return is submitted to the relevant tax office.
- The tax office checks whether the conditions for VAT exemption are met.
- You will find out the result of this examination from the tax assessment.
The requirements for individual tax exemptions vary widely and are regulated individually in the Value Added Tax Act. In some cases, separate certificates are required to claim some tax exemptions. These are issued by the competent authorities in the respective federal states or the federal government.
In case of doubt, please contact the tax office responsible for you.
Which documents are required?
The documents or evidence required, if any, for the application of the respective sales tax exemption are derived from the respective exemption standard. For example, a care facility must submit a care contract for the VAT exemption of care services.
What are the fees?
There are no costs for you.
The exception to this are any certificates required for cultural and educational services. Fees may be charged for these certificates by the competent authorities of the countries.
What deadlines do I have to pay attention to?
The general tax return deadlines apply.
- usually up to 2 months
Appeal against the tax assessment
Detailed information on how and within what period you can file an appeal can be found in the appeal instructions attached to the tax assessment.
- Tax court action
Applications / forms
Online procedure possible: yes
Written form required: no
Personal appearance required: no
Technically approved by
Federal Ministry of Finance