Apply for reimbursement of input tax paid in other EU member states

If you are an entrepreneur based in Germany and entitled to deduct input tax, you can apply for a refund of the VAT you have paid in another EU Member State.

As an entrepreneur based in Germany, you are entitled to deduct input tax under certain conditions. If you are entitled to deduct input tax and have paid VAT in another EU member state, you can apply for a refund of the input tax paid.

If you have paid input tax in a non-EU member state, you must apply for the refund directly in that state.

• Form "Application for VAT refund for domestic entrepreneurs abroad"
• Form "Registration for the use of the BZSt online portal (BOP) for the authenticated transmission of applications for input tax refunds"
• all invoice and import documents relevant to the application, if required by the Member State of refund

• You are an entrepreneur based in Germany.
• You have paid input tax, i.e. VAT, in an EU member state.
• In the period applied for
  • you were liable for VAT,
  • you did not make use of the tax exemption for small businesses,
  • you were not exclusively subject to flat-rate agricultural taxation and
  • you did not exclusively provide VAT-exempt deliveries or services.

• Your requested remuneration for a refund period is
  • at least EUR 400.00 or the corresponding value in the national currency, or
  • at least EUR 50.00 for 1 calendar year or the last period of the calendar year.

• Appeal against the BZSt's refusal to forward the application to the EU Member State concerned
• Action before the fiscal court

You must submit your application for input tax refund online in the BZSt Online Portal (BOP) at the Federal Central Tax Office (BZSt).

• Register in the BOP.
  • If you are already registered for another procedure accessible via the BOP or for the ELSTER online portal, you do not need to register again.
• Select the form "Application for input tax refund in other EU countries by domestic entrepreneurs".
• Complete the form.
• Save the required invoice receipts or import documents locally in a separate directory.

Name the receipts according to their assignment in the application.

• Upload the receipts in the "Attachments" menu item.
• The file with the attached documents must not exceed 5 megabytes (MB) in size.
• Send the application electronically.
• You will receive a confirmation of dispatch in your BOP mailbox.
• Your application will be checked by the BZSt.
• Once it has been successfully checked, the BZSt will forward the application to the Member State of refund.
• You will receive an electronic notification from the Member State of refund when the application has been received. The Member State of refund will inform you whether it approves your application.

If the BZSt refuses to forward your application, you will receive a decision from the BZSt via your BOP mailbox.

There are no costs.