Businesses in non-EU countries that incur German VAT on business expenditure may be able to claim a refund of this VAT from the Federal Central Tax Office in Germany ('Bundeszentralamt für Steuern' (BZSt)).
However, the refund is excluded for businesses from a non-EU country in which there is no reciprocity with regard to the refund. Reciprocity is given if either no VAT or a similar tax is levied in the country or such a tax is refunded to businesses based in Germany. The Federal Ministry of Finance regularly publishes a list in which the non-EU countries are classified according to this requirement.
To be eligible to make a claim,
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Web page updated on 17 Mar 2025 17:02