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Apply for refund of input tax paid in other EU Member States
If you wish to have input tax (VAT) paid in another EU country refunded, you can apply for a refund under certain conditions.
Companies based in Germany and entitled to deduct input tax receive a refund of the VAT paid in another EU member state on application.
The application is forwarded to the Member State of refund if, in the refund period applied for, the applicant
- is to be regarded as a taxable person for VAT purposes
- has not made use of the tax exemption for small enterprises
- has not been subject exclusively to flat-rate agricultural taxation, or
- has not exclusively provided VAT-exempt supplies/services.
You must submit input tax refund claims electronically through the BZSt online portal (BOP).
Notice
If input tax was paid in non-EU member states, the refund must be applied for directly in these states.