Apply for an input tax refund
Application for a refund of input tax for businesses that are not registered for VAT abroad.
How to proceed
- 1
Submit an application via the BZSt online portal
For EU refunds, submit electronically through the Federal Central Tax Office.
- 2
Submit invoices and supporting documents
Requirements vary depending on the country of reimbursement.
- 3
Refund from the foreign tax authority
Processing by the tax authority of the respective state.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 3 months
Official: max. approx. 4 months
Online application
Online possible – at the responsible authority
Common mistakes
- • Original invoices not included
- • VAT ID number is missing from invoices
Common reasons for rejection
- • Missed the application deadline (September 30 of the following year)
- • Invoicing requirements of the reimbursing country not met
You can usually file an objection against a rejection.
The essentials before applying
Who is eligible?
Businesses that wish to receive input tax refunds in EU member states or third countries.
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. approx. 3 months
Success rate
approx. 78.0 % (estimate)
Most common mistakes
- •Original invoices not included
- •VAT ID number is missing from invoices
Common reasons for rejection
- •Missed the application deadline (September 30 of the following year)
- •Invoicing requirements of the reimbursing country not met
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.