Apply for input tax refund to foreign entrepreneurs

The input tax refund procedure offers foreign companies the opportunity to have VAT paid in Germany refunded.

VAT must be paid in many countries when purchasing goods and services. Companies that are resident in another EU member state or in a country outside the EU can, under certain conditions, apply for remuneration of the VAT paid in Germany.

Private individuals cannot participate in the procedure.

Which documents are required in your case can be found under the heading VAT / input tax refund as well as the mentioned legal bases.


  • The entitlement to remuneration depends on the place of residence of the foreign entrepreneur and his turnover in Germany.
  • You can find out which requirements are required in your case under the heading VALUE ADDED TAX / input tax refund as well as the above-mentioned legal bases.

Related Links

  • § 18 Abs. 9 Umsatzsteuergesetz (UStG)
  • §§ 59 to 61a Value Added Tax Implementing Ordinance (UStDV)

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication