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As an international organization or its member, apply for a refund of sales tax

As an international organization, as well as its member, you may be eligible for a VAT refund in Germany under certain conditions.

If you as an international organization or one of its members purchase goods and services from German companies, you pay VAT on them. This can be refunded to you on application by the Federal Central Tax Office (BZSt). A direct VAT exemption is not possible.
International organizations are founded by the states participating in them, for example the World Health Organization or the International Labor Organization. Common tasks are, for example:

  • Research
  • Administrative work, such as patent applications or monetary and air traffic control tasks.

The procedure is based on different legal bases depending on the organization, for example privilege protocols, headquarters agreements, individual agreements or the European Union (EU) VAT system directive.

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