Bundesportal | When an international organization or its employees apply for a VAT refund

Complete online now

More Information

Publisher

Bundesministerium der Finanzen

Last update or date of publication

August 4, 2026

Contact

The government service telephone number 115 – your point of contact for questions related to the federal, state and local.

Monday through Friday from 8:00 to 18:00 (and beyond these times in some regions).

Call 115 now

Government service telephone number calls are charged at local rates.

When you purchase goods or services in Germany, you generally pay sales tax on them. Under certain conditions, you can claim a refund of the sales tax. This applies to international organizations and their employees.

You can apply for a refund with the Federal Central Tax Office (BZSt). The requirements for a refund and the amount of the refund depend on the scope of your privileges in Germany. The VAT exemption for staff members is capped at 1,200 EUR per calendar year. The purchase of a motor vehicle does not count toward this maximum amount.

A direct exemption from value-added tax is not possible.

Application for a Value-Added Tax Refund
- When applying online:
  - Form “Requesting a VAT Refund as an International Organization or Its Member”
- When applying by mail:
  - Informal application or
  - "Application for a Refund of Indirect Taxes — International Organization" or
  - "Application for a Value-Added Tax Refund for Members of Diplomatic Missions / Professional Consular Posts, International Organizations, or Intergovernmental Organizations"
Original invoices
Proof of payment, such as bank statements

Application for a Refund of Indirect Taxes - International Organization

Application for a Value-Added Tax Refund for Members of Diplomatic Missions / Consular Offices, International Organizations, or Intergovernmental Organizations

Preconditions

You are an international organization or intergovernmental body headquartered in Germany, or you are a member of its staff.
An exemption from value-added tax has been agreed upon in the founding agreements, protocols on privileges, or host country agreements of your international organization or intergovernmental body.
The goods or services are intended for and suitable for the official use of the international organization or the personal needs of its staff members.
For international organizations and intergovernmental organizations, the invoice amount, including value-added tax, exceeds 25.00 EUR.
For staff members, the invoice amount, including sales tax, exceeds 100.00 EUR. Staff members are not reimbursed for sales tax on the purchase of food and tobacco products.

Hints

You can submit a request for a subsequent amendment. You can file this so-called “amendment” with the BZSt if, for example, you have submitted an incorrect or incomplete application.

Advance payment
no

Basis for legal action

§ 5 Absatz 1 Nummer 3 Gesetz über die Finanzverwaltung (Finanzverwaltungsgesetz - FVG)

Procedure

You can submit your application for a value-added tax refund by mail or online to the Federal Central Tax Office (BZSt).

If you would like to submit the application by mail:

You can write an informal application or use the provided forms.
- Your informal application must include the following information:
  - A reference to the applicable legal basis
  - A list of the invoices
  - The total costs and sales tax amounts included in the invoices
  - The total amount requested
  - Your bank account information
- If you would like to use a form, download it from the BZSt website:
  - "Application for Refund of Indirect Taxes - International Organization" or
  - "Application for a VAT Refund for Members of Diplomatic Missions / Consular Posts, International Organizations, or Intergovernmental Organizations"
Send the application, along with the required documents such as original invoices and proof of payment, to the BZSt.
The BZSt will review your application.
You will receive a notice regarding the amount of the refund by mail. Along with the notice, you will receive the original invoices and proof of payment back.
The BZSt will transfer the refund amount to the bank account you specified in your application.

If you would like to submit the application online:

Log in to the BZSt online.portal. Use your BOP or ELSTER certificate to log in.
- If you are not yet registered, please register on the BZSt online portal.
Fill out the following form: “Apply for a VAT refund as an international organization or its member.”
Upload the required documents.
Submit the application.
The BZSt will review your application.
You will receive a notice stating the amount of the refund. This notice will be made available to you in your user account on the BZSt online portal for data retrieval.
The BZSt will transfer the refund amount to the account you specified in your application.

Deadlines

As a government employee, you must submit the application by December 31 of the year following the transaction.
Example: You received goods or services purchased in August 2025. You must file the application for a VAT refund no later than December 31, 2026.

There is no deadline for international organizations and intergovernmental bodies.

Processing time

2 months until 6 months
Processing time for your application
4 weeks until 6 weeks
Processing time for registration on the BZSt online portal

Selected region