| Name of local VAT: | MWST (Mehrwertsteuer) |
| Tax rate: | 19%, reduced 7% |
| Deadline for annual submission: | 30 June of the year following the year when the expenses were incurred. |
| Minimum limits, stipulated by the law: | Quarterly VAT: DM 400 (for EU companies)
Yearly VAT: DM 50 (for EU companies)
* Quarterly VAT: DM 1.000 (for non-EU companies)
* Yearly VAT: DM 500 (for non-EU companies) |
| Application form: | The application must cover a period of at least 3 months but not more than a calendar year. Claims can cover less than three months provided it is the remainder of the calendar year (e.g. Nov-Dec, Dec). |
| Invoices: | The application has to be supported by all the original invoices and or customs documents. Invoices of amounts not exceeding 100 Euro, which are issued by retailers or by other enterprises selling primarily to private consumers do not need the customer’s name and address. |
| Tax certificate: | The application has to be supported by a certificate of taxable status issued by the EU member country.
Non-EU taxable persons have to send in a certificate from the official authority in the trader’s own country showing that he is registered for business purposes in that country. |
| Non-refundable VAT: | Telecommunication expenses
For non-EU companies VAT on diesel and petrol isn’t refundable |
| Special rules: | The German Administration had stipulated the exact list of countries for which the refunds are possible. Please contact us for details. |
