Apply for VAT exemption Unfortunately this specification of service has not yet been completely translated.

The Value Added Tax Act provides for numerous tax exemption provisions, each of which is linked to the conditions stated in § 4 of the Value Added Tax Act. For example, the most exempt from VAT are: rental of apartments, Insurance cultural achievements, educational achievements, curative treatment services or Care and nursing services. The tax exemption of benefits usually excludes the deduction of input VAT. The sales tax that an entrepreneur pays when purchasing goods and services to other entrepreneurs, he can therefore not be reimbursed by the tax office. Insofar as tax-exempt transactions are made to other entrepreneurs, the application of individual tax exemptions can be waived under certain conditions. The details are regulated by § 9 of the Value Added Tax Act.

Nachweise über die Erbringung umsatzsteuerbefreiter Leistungen.



Eintragung der umsatzsteuerfreien Umsätze bei www.elster.deOpens in new window in der jeweiligen Voranmeldung bzw. Umsatzsteuerjahreserklärung.


Preconditions
The requirements for the individual tax exemptions are very different and are individually regulated in § 4 of the Value Added Tax Act. The use of the tax exemption pursuant to § 4 nos. 20 and 21 of the Value Added Tax Act requires partial certificates issued by the competent authorities in each of the Länder. In case of doubt, please contact the tax office responsible for you.

Eintragung der erzielten umsatzsteuerbefreiten Umsätze in der jeweiligen Umsatzsteuervoranmeldung bzw. bei Nichtvorhandensein einer Pflicht zur Abgabe von Voranmeldungen in der entsprechenden Umsatzsteuerjahreserklärung.


Responsible for the content
Bavarian State Ministry of Finance and Homeland

Last update or date of publication
15.10.2020