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

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

Bundeszentralamt für Steuern (BZSt)
+49 228 406-0
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Bundeszentralamt für Steuern (BZSt), Referat St III 9
+49 228 4063873
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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)
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