Landungsbrücken

Federal Central Tax Office

Sales tax reimbursement - export from Germany

Export sales by entrepreneurs are exempt from sales tax if the entrepreneur can prove the legal requirements for this. Under certain conditions, this also applies to sales to travelers outside the European Union. SALES TAX REFUNDS TO...

Export sales by entrepreneurs are exempt from sales tax if the entrepreneur can prove the legal requirements for this. Under certain conditions, this also applies to sales to travelers outside the European Union. SALES TAX REFUNDS TO PRIVATE PERSONS: A refund of the sales tax paid to the traveler by the German tax authorities is not possible. The sales tax law grants the entrepreneur the sales tax exemption. He has the option of passing the tax exemption on to the buyer as a 'discount'. Private individuals can inquire with the seller whether and under what conditions he will reimburse the sales tax. 2. SALES TAX REIMBURSEMENT TO FOREIGN ENTREPRENEURS by the Federal Central Tax Office (BZSt): In principle, foreign entrepreneurs can apply to the BZSt for VAT reimbursement. The application is tied to a specific form and time limit; only electronic applications are possible for companies from EU member states. However, the application must be submitted via the competent body in the country of residence (see link VAT reimbursement to companies in EU countries) Companies from third countries can submit the application electronically or using special forms (for more information see link VAT reimbursement to companies in third countries).

Address and contact information

Address

Federal Central Tax Office
Schwedt-Oder headquarters
Passower Chaussee 3b 16303 Schwedt

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Important notes

Please note

Information on customs matters can be obtained from the Customs Information and Knowledge Management in Dresden, for private individuals on 0351 44834-510, companies on 0351 44834-520, English-speaking callers on 0351 44834-530 (see DL Customs and Excise)

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