Apply for VAT exemption

The Value Added Tax Act provides for numerous tax exemption provisions, each of which is subject to the conditions set out in Section 4 of the Value Added Tax Act. Exempt from VAT are, for example: Renting apartments, Insurance cultural services, Educational services, Healing services or care and care services. As a rule, the tax exemption of benefits excludes the deduction of input tax. The VAT paid by an entrepreneur to other traders when purchasing goods and services cannot therefore be reimbursed by the tax office. Insofar as tax-exempt transactions are made to other traders, the application of individual exemptions may be waived under certain conditions. The details are regulated by Section 9 of the German Value Added Tax Act.

Preconditions
The requirements for the individual tax exemptions are very different and are regulated individually in Section 4 of the German Value Added Tax Act. The use of the exemption pursuant to Sections 4 No. 20 and 21 of the German Value Added Tax Act requires partial certificates issued by the competent authorities in each country. If in doubt, please contact the tax office responsible for you.

Responsible for the content
Lower Saxony Ministry of Fine Affairs

Last update or date of publication
16.11.2020