Federal Central Tax Office
Sales tax reimbursement - import to Germany
Sales tax reimbursement to domestic entrepreneurs by foreign states: 1. EU MEMBER STATES reimburse domestic entrepreneurs for the sales tax paid there under certain conditions. Applications in EU member states can only be submitted...
Sales tax reimbursement to domestic entrepreneurs by foreign states: 1. EU MEMBER STATES reimburse domestic entrepreneurs for the sales tax paid there under certain conditions. Applications in EU member states can only be submitted electronically via the BZSt. The BZSt only checks the applicant's entrepreneurial status and then forwards the application to the EU member state in which the sales tax was levied. This EU member state processes the applications and reimburses the sales tax paid. Further information (see link VAT reimbursement to domestic entrepreneurs by EU countries). 2. DOMESTIC ENTREPRENEURS who purchase deliveries or other services in a THIRD COUNTRY can apply for the reimbursement of the VAT charged to them directly there. The applications for reimbursement of foreign sales tax must be submitted with all necessary documents to the foreign authority in the country in which the sales tax was paid. Further information and a list of the relevant foreign authorities (see link VAT reimbursement to domestic companies by third countries) 3. VAT REIMBURSEMENT TO PRIVATE PERSONS: Since 1993 there have been no customs borders within the EU. In principle, private individuals in other Member States of the Community can purchase unlimited goods in terms of quantity and value for private use and take them back to their home country. The goods remain charged with the sales tax of the respective country of purchase. However, there are exceptions for products subject to excise duty such as fuels or for new EU vehicles.