Steuervergütung für Leistungsbezüge von gemeinnützige, mildtätige oder kirchliche Zwecke verfolgenden Körperschaften sowie juristischen Personen des öffentlichen Rechts Festsetzung

If, as an eligible organization, you receive, import or make an intra-Community acquisition of goods and use them for humanitarian, charitable or educational purposes in a third country, you can receive a tax refund.

As a corporation that pursues charitable, benevolent or ecclesiastical purposes or as a legal entity under public law, you can apply for a tax refund if, among other things, you

• receive, import or acquire an item within the EU,
• export it to a third country and
• it is used there for humanitarian, charitable or educational purposes.

Corporations include, for example, associations and non-profit limited liability companies (GmbHs). Legal entities under public law are, for example, regional authorities (federal government, federal states, municipalities), public-law institutions and religious communities.
Third-country territories are regions that are not part of the Community territory, i.e. the domestic territory of Germany and other member states of the European Union (EU). Third-country territories include, for example, Andorra, Gibraltar, San Marino, the Vatican and, since 01.01.2021, the United Kingdom of Great Britain.

Please contact the competent tax office in whose district the corporation has its registered office.

Please contact the competent tax office in whose district the corporation has its registered office.

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• If you wish to apply for a tax rebate for a corporation, it must pursue exclusively charitable, benevolent or ecclesiastical purposes.
• You must provide evidence of all of the following requirements:
  • You have received a taxable supply of the item, imported it or acquired it intra-Community.
  • The tax on the delivery is shown separately on an invoice and you have paid it together with the purchase price.
  • You have paid the tax for the import or intra-Community acquisition of the goods.
  • The goods have arrived in the territory of the third country.
  • The goods are used in the third country for humanitarian, charitable or educational purposes.
  • For corporations:
    • The item was not acquired, imported or exported as part of a business operation.
  • For legal entities under public law:
    • The item was not acquired, imported or exported as part of your business.

No legal remedy is provided for.

Submit your application for VAT refund by post or via Elster:

• Submit the application using an officially prescribed form including the relevant attachment. The relevant proof of export and invoices must be enclosed.
• Send the application including the attachment together with the required documents to the tax office responsible for you.
• Alternatively, you can also submit the application via the ELSTER portal. You will need valid ELSTER access for this.
• You will receive the original receipts together with the notification of your application.
• The tax office will transfer the amount to be refunded to the account you specified in your application.

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