Apply for a certificate for universal postal service providers Unfortunately this specification of service has not yet been completely translated.

Under certain conditions, you can apply for a certificate as a universal postal service provider in order to apply for exemption from VAT for universal postal services at your responsible tax office.

The VAT exemption for entrepreneurs providing postal universal services, for example, postal services, serves to

  • the promotion of universal postal services and
  • to create a level playing field among universal postal service providers.

You are a universal postal service provider if you offer at least one or all of the following universal postal services throughout the entire territory of the Federal Republic of Germany:

  • Carriage of letter items weighing up to 2 kilograms with certain quality features;
  • carriage of addressed parcels weighing up to 10 kilograms;
  • carriage of addressed books, catalogues, newspapers and periodicals weighing up to 2 kilograms, if you also provide the services listed under 1 or 2;
  • registered mail and insured items.

In order to claim VAT exemption, you must first have a certificate from the Federal Central Tax Office (BZSt) for universal postal services in Germany. You can then apply for VAT exemption at your local tax office.
You submit your application for the certificate informally in writing by post to the Federal Central Tax Office (BZSt).






When submitting your application, you must

  • Declaration of commitment
    • You must confirm that your company offers a subsection or all of the universal postal services throughout the entire territory of the Federal Republic of Germany



  • Forms: no
  • Online procedure possible: no
  • Written form necessary: yes
  • personal appearance: no



Preconditions

A sales tax exemption can be applied for

  • Entrepreneurs (as natural and legal persons)
    • who offer a part or all of the universal postal services throughout the entire territory of the Federal Republic of Germany and
    • have a certificate from the Federal Central Tax Office (BZSt)



§ 4 No. 11b UStG

Related Links

  • § 4 Nummer 11b Umsatzsteuergesetz (UStG)
  • Richtlinie 97/67/EG des Europäischen Parlaments und des Rates vom 1.Dezember 1997 über gemeinsame Vorschriften für die Entwicklung des Binnenmarktes der Postdienste der Gemeinschaft und die Verbesserung der Dienstequalität
  • Postuniversaldienstleistungsverordnung (PUDLV)
  • § 11 Postgesetz

Related Links

  • Informationen zur Steuerbefreiung für Post-Universaldienstleistungen ab 1. Juli 2010 auf der Internetseite des Bundesministeriums der Finanzen
  • Informationen zum Beschluss der Umsetzung der Steuerbefreiungen bei Lieferungen und sonstigen Leistungen auf der Internetseite des Deutschen Bundestages

You must submit the application informally in writing to the Federal Central Tax Office (BZSt).

  • Compile the required documents.
  • Send the signed documents together with an informal application by post to the address given by the BZSt.
  • If you meet the requirements of a postal universal service provider, the BZSt will send you a corresponding certificate.
  • If you do not meet the requirements of a universal postal service provider, you will receive a rejection notice against which you can appeal.



Responsible for the content
Federal Ministry of Finance (BMF)

Last update or date of publication
18.01.2021