responsibility finder
Schleswig-Holstein

Request reimbursement of input tax paid in other EU member states

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

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

The application will be 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
  • has not been subject exclusively to flat-rate agricultural taxation, or
  • has not exclusively provided VAT-exempt supplies/services.

You must submit the input tax refund applications electronically in the BZStOnline-Portal (BOP).

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


Process flow

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

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

  • Log in with your ElsterOnline certificate.
  • Complete the form "Application for VAT refund for domestic entrepreneurs abroad" in full.
    • Note on uploading the required invoice receipts or import documents: if possible, save them locally in a separate directory. Name the documents based on the order in which they are assigned in the refund application.
  • Upload the supporting documents directly before sending the application in the menu item "Send your data" after you have checked your application.
  • The file containing the attached supporting documents must not exceed 5 megabytes (MB) in size.
  • Submit the application electronically.
  • After the application has been sent, you will receive a dispatch confirmation 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 notification electronically 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 notice by mail from the BZSt.

Procedure using BOP certificate:

  • You must first register in writing with the BZSt to use the BOP.
  • Call up the form for registration on the BZSt website. Fill it out electronically, print it out and sign it.
  • Send the form with the evidence requested therein by mail to the BZSt.
  • The BZSt will then send you the activation data by e-mail and the activation code for your account by mail.
  • 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 the future.
  • Fill out the form "Application for VAT refund of domestic entrepreneurs abroad" in the BOP completely.
    • Note on uploading the required invoice receipts or import documents: save them locally in a separate directory if possible. Name the documents based on 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 dispatch confirmation in your BOP mailbox.
  • Your application will be reviewed by the BZSt.
  • After successful verification, 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 notice by mail from the BZSt.
Who should I contact?
Requirements

Applications can be submitted by

  • companies based in Germany,
  • who have paid input tax (sales tax) in other EU countries.

Further requirements:

  • the remuneration applied for amounts to at least EUR 400.00 or a corresponding value converted into the national currency or
  • if the refund period 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 BZStOnline-Portal (BOP) or in the ElsterOnline-Portal (EOP) and have a valid BOP or EOP certificate.
Which documents are required?

When submitting your application, you must submit:

  • All invoice and import documents relevant to the refund application, if required by the Member State of refund.
What are the fees?

none

What deadlines do I have to pay attention to?

Application: within 9 months after the end of the calendar year in which the VAT arose

Processing duration
  • for the written application to use the BZStOnline-Portal: 4 to 6 weeks.
  • Decision on forwarding: within 15 days
Legal basis
Appeal
  • Appeal against the refusal of forwarding
  • action by the fiscal court
Applications / forms
Author
Technically approved by

Federal Ministry of Finance (BMF)

Process flow

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

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

  • Log in with your ElsterOnline certificate.
  • Complete the form "Application for VAT refund for domestic entrepreneurs abroad" in full.
    • Note on uploading the required invoice receipts or import documents: if possible, save them locally in a separate directory. Name the documents based on the order in which they are assigned in the refund application.
  • Upload the supporting documents directly before sending the application in the menu item "Send your data" after you have checked your application.
  • The file containing the attached supporting documents must not exceed 5 megabytes (MB) in size.
  • Submit the application electronically.
  • After the application has been sent, you will receive a dispatch confirmation 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 notification electronically 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 notice by mail from the BZSt.

Procedure using BOP certificate:

  • You must first register in writing with the BZSt to use the BOP.
  • Call up the form for registration on the BZSt website. Fill it out electronically, print it out and sign it.
  • Send the form with the evidence requested therein by mail to the BZSt.
  • The BZSt will then send you the activation data by e-mail and the activation code for your account by mail.
  • 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 the future.
  • Fill out the form "Application for VAT refund of domestic entrepreneurs abroad" in the BOP completely.
    • Note on uploading the required invoice receipts or import documents: save them locally in a separate directory if possible. Name the documents based on 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 dispatch confirmation in your BOP mailbox.
  • Your application will be reviewed by the BZSt.
  • After successful verification, 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 notice by mail from the BZSt.

Who should I contact?

Requirements

Applications can be submitted by

  • companies based in Germany,
  • who have paid input tax (sales tax) in other EU countries.

Further requirements:

  • the remuneration applied for amounts to at least EUR 400.00 or a corresponding value converted into the national currency or
  • if the refund period 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 BZStOnline-Portal (BOP) or in the ElsterOnline-Portal (EOP) and have a valid BOP or EOP certificate.

Which documents are required?

When submitting your application, you must submit:

  • All invoice and import documents relevant to the refund application, if required by the Member State of refund.

What are the fees?

none

What deadlines do I have to pay attention to?

Application: within 9 months after the end of the calendar year in which the VAT arose

Processing duration

  • for the written application to use the BZStOnline-Portal: 4 to 6 weeks.
  • Decision on forwarding: within 15 days

Legal basis

Appeal

  • Appeal against the refusal of forwarding
  • action by the fiscal court

Applications / forms

Author

Technically approved by

Federal Ministry of Finance (BMF)

Further information and offers