Refund of VAT in special cases

Possible refund of VAT for the export of goods to the territory of a third country used there for humanitarian, charitable or educational purposes.

The purpose of the provision is that goods exported to the territory of a third country, which are used there for certain relief services, especially in the event of disasters, are relieved of domestic VAT (also called VAT). 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 within the meaning of the Corporation Tax Act (Körperschaftsteuergesetz) that exclusively and directly pursue non-profit, charitable and ecclesiastical purposes are entitled to remuneration, in particular also the officially recognized associations of free welfare and legal persons under public law (if they do not make the purchases of the goods within the framework of their company). The items acquired or imported by the beneficiary entities must be used for humanitarian, charitable or educational purposes in the territory of the third country.

  • Application by official form
  • Proof of export (consignment note, bill of lading, postal consignment note, freight forwarder's certificate)

Preconditions

(a) domestic supplies subject to VAT, intra-Community taxable acquisition or importation;

b) open presentation of VAT in the invoice and payment of VAT with the purchase price,

(c) payment of the import VAT due or payment of the tax due on the intra-Community acquisition;

(d) export of the goods to the territory of the third country;

(e) use of the goods in the territory of the third country for humanitarian, charitable or educational purposes;

(f) the acquisition, importation and export of the goods must not have been carried out by a tax-privileged private-law body in the context of an economic business operation and by a legal person governed by public law in the context of its undertaking;

The conditions laid down in points (a) to (f) shall be demonstrated.

Related Links

  • § 4a Value Added Tax Act (UStG)

After the corresponding application has been submitted, it is checked whether the requirements for a VAT refund are met.

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication
30.08.2021