Apply for a certificate for VAT exemption purposes for privately operated zoos

If private zoological gardens or animal parks fulfill the same cultural tasks as those operated by the public sector, a VAT exemption can be applied for.

Sales by private companies can be exempt from tax if the competent state authority certifies that they perform the same cultural tasks as state or municipal institutions.

The Darmstadt Regional Council certifies the similarity of zoological gardens and animal parks.

This certificate constitutes a basic decision on the basis of which the further requirements for tax exemption are examined by the tax authorities.

Please contact the Darmstadt Regional Council

The zoological gardens and equivalent institutions have already submitted all the documents required for the assessment as part of their obligations under Sections 42 and 43 of the Federal Nature Conservation Act (BNatSchG).

These can be found under the file number of the permit issued by the authority.

Forms available: Yes
Written form required: No
Informal application possible: No
Personal appearance necessary: No

The turnover of private companies can be exempt from VAT if the competent state authority certifies that they perform the same cultural tasks as state or municipal institutions. The Darmstadt Regional Council certifies that theaters, museums, orchestras, chamber music ensembles, choirs, archives, libraries, zoological gardens and animal parks are similar.

The time limit for lodging an appeal within one month of notification of the decision applies. Furthermore, deadlines may be set for the applicant to submit documents.

You can apply for the certificate for VAT exemption purposes in writing or online.

If you wish to apply for the aforementioned certificate in writing:

• Use the paper application form
• Once you have completed it and provided the required evidence, send it to the authority by post, fax (or email).
• You will receive feedback within 4 weeks as to whether your application has been approved, canceled or rejected.
• Accordingly, you will receive a certificate for VAT exemption purposes or a notice of rejection.

If you wish to apply for the aforementioned certificate online:

• You submit the completed application and, if necessary, other documents via the newly developed online portal of the Darmstadt Regional Council.

Depending on your authentication selection, you will receive a certificate for VAT exemption purposes or a rejection notice via the federal user account, federal company account, online storage or by post.

Processing can take up to 4 weeks.

The costs are calculated in accordance with No. 1231 of Annex 1 to the General Administrative Costs Regulations: Fee 90,00 EUR