Upon request, the Federal Central Tax Office (BZSt) will refund input tax (turnover tax) paid in Germany by companies established in other member states of the European Union (EU).

You must submit your application for refund of input tax in the electronic portal of the EU member state in which your company is located and registered. The relevant competent authority in your EU member state will then forward your application to the BZSt for processing.

Private individuals cannot participate in the input tax refund procedure.

Notice
Companies based outside the EU can also apply for input tax refund. To do so, use the form "Application for VAT refund of foreign traders (third countries) in Germany" in the BZStOnline Portal (BOP).