Apply for refund of input tax paid in other EU Member States Unfortunately this specification of service has not yet been completely translated.

If you wish to have input tax (VAT) paid in another EU country refunded, you can apply for a refund under certain conditions.

Companies based in Germany and entitled to deduct input tax receive a refund of the VAT paid in another EU member state on application.

The application is forwarded to the Member State of refund if, in the refund period applied for, the applicant

  • is to be regarded as a taxable person for VAT purposes
  • has not made use of the tax exemption for small enterprises
  • has not been subject exclusively to flat-rate agricultural taxation, or
  • has not exclusively provided VAT-exempt supplies/services.

You must submit input tax refund claims electronically through the BZSt online portal (BOP).

Notice:
If input tax was paid in non-EU member states, the refund must be applied for directly in these states.






When submitting your application, you must submit

  • all invoices and import documents relevant to the refund application, if the Member State of refund so requires
  • Forms: yes
  • Online procedure possible: yes
  • Written form required: no
  • Personal appearance required: no



Related Links

  • ElsterOnline-Portal (EOP)
  • BZSt-Online-Portal (BOP)
  • Formular zur Anmeldung zur Nutzung des BZStOnline-Portals zur authentifizierten Übermittlung von Anträgen auf Vergütung der Vorsteuer
Bundeszentralamt für Steuern (BZSt), Umsatzsteuer


Bundeszentralamt für Steuern (BZSt)


Preconditions

Applications can be submitted by

  • companies based in Germany,
  • who have paid input tax (sales tax) in other EU countries.

Further requirements:

  • the remuneration applied for amounts to at least EUR 400.00 or a corresponding value converted into the national currency or
  • if the refund period is the calendar year or the last period of the calendar year, the requested refund is at least EUR 50.00.
  • You are registered in the BZSt online portal (BOP) or in the Elster online portal (EOP) and have a valid BOP or EOP certificate.



Related Links

  • Richtlinie 2008/9/EG des Rates vom 12. Februar 2008
  • § 18g Umsatzsteuergesetz (UStG)

Related Links

  • Weiterführende Informationen zur Vorsteuervergütung an Inländische Unternehmer auf der Internetseite des Bundeszentralamts für Steuern
  • Präferenzliste EU-Staaten auf der Internetseite des Bundeszentralamts für Steuern

You must submit the input tax refund applications in the BZStOnline-Portal (BOP). To do this, you need a certificate for the BZStOnline-Portal (BOP) or for the ElsterOnline-Portal (EOP).

Procedure using the ElsterOnline certificate (recommended for German entrepreneurs and authorised representatives):

  • Log in with your ElsterOnline certificate.
  • Complete the form "Application for refund of VAT by domestic traders abroad" in full.
    • Note on uploading the required invoice receipts or import documents: if possible, save them locally in a separate directory. Name the documents based on the order in which they are assigned in the remuneration application.
  • Upload the supporting documents directly before sending the claim in the menu item "Send your data" after you have checked your claim.
  • The file containing the attached supporting documents must not exceed 5 megabytes (MB) in size.
  • Submit the application electronically.
  • After the application has been sent, you will receive a dispatch confirmation in your BOP mailbox.
  • Your application will be checked by the Federal Central Tax Office (BZSt).
  • After successful verification, the BZSt forwards the application to the Member State of refund.
  • You will receive an electronic message from the Member State of refund when the application has been received. The Member State of refund will also inform you whether or not it accepts your application.
  • If the BZSt refuses to forward your application, you will receive a notice by post from the BZSt.

Procedure using BOP certificate:

  • You must first register in writing with the BZSt to use the BOP.
  • Call up the registration form on the BZSt website. Fill it out electronically, print it out and sign it.
  • Send the form together with the evidence requested by post to the BZSt.
  • The BZSt will then send you the activation data by e-mail and the activation code for your account by post.
  • Activate your BOP account with the data. You will then receive a BOP certificate. With this certificate you will be able to log in to your BOP account in the future.
  • Complete the form "Application for VAT refund for domestic entrepreneurs abroad" in the BOP.
    • Note on uploading the required invoice receipts or import documents: if possible, save them locally in a separate directory. Name the documents based on the order in which they are assigned in the remuneration application.
  • Upload the supporting documents directly before sending the claim in the menu item "Send your data" after you have checked your claim.
  • The file with the attached receipts must not be larger than 5 MB.
  • Send the application electronically.
  • Once the application has been sent, you will receive a dispatch confirmation in your BOP mailbox.
  • Your application will be checked by the BZSt.
  • After successful verification, the BZSt will forward the application to the Member State of refund.
  • You will receive an electronic message from the Member State of refund when the application has been received. The Member State of refund will also inform you whether or not it accepts your application.
  • If the BZSt refuses to forward your application, you will receive a notice by post from the BZSt.

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Last update or date of publication
09.06.2021