VAT refund; application for benefits for use for humanitarian, charitable or educational purposes in third countries

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 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.

• 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.

Application deadline: The application must be submitted by the end of the calendar year following the calendar year in which the item entered the third country. In certain cases, the application deadline may be specified by federal law.

• Required document/s
  • Application for VAT refund
  • Attachment to the application for VAT refund
  • Supporting documents, e.g. for proof of export (consignment notes, postal delivery bills) and invoices