The purpose of the provision is to relieve the burden of domestic VAT (also known as VAT) goods exported to third country territory which are used there for certain aid, in particular in the event of a disaster. The relief is brought about by a remuneration of the value added tax, which must be applied for separately. Only corporations, associations of persons and assets are entitled to remuneration. The Corporation Tax Act , which pursues exclusively and directly charitable, charitable and ecclesiastical purposes, in particular the officially recognised associations of the free welfare sector and legal persons under public law (if they do not make the purchases of the goods within the framework of their company). The goods acquired or imported by the beneficiary bodies must be used for humanitarian, charitable or educational purposes in the territory of the third country.
Application by official form Export certificates (consignment note, bills of lading, mail entry slip, freight forwarder certificate)
(a) a domestic advance supply subject to VAT, intra-Community taxable acquisition or taxable importation; (b) the open presentation of VAT in the invoice and payment of the value added tax with the purchase price; (c) payment of the import VAT due or payment of the tax due on the intra-Community acquisition; (d) the export of the goods to the territory of the third country; (e) the use of the item in the third country for humanitarian, charitable or educational purposes; (f) the acquisition, importation and export of the goods may not have been carried out by a tax-deferred body governed by private law in the course of an economic operation and by a legal person governed by public law within the framework of its undertaking; The conditions according to the date a to f must be established.
After the corresponding application has been submitted, the test is carried out to determine whether the conditions for a VAT remuneration are met.