In Germany

Resident entrepreneurs or companies that have received foreign services in a non-EU state and have paid corresponding input tax amounts (e.g. on the occasion of business trips) and have not themselves performed any taxable transactions in the respective state can have the foreign input tax refunded. However, input tax is only refunded in those third countries with which there is so-called reciprocity with regard to the input tax refund.

In contrast

on the electronic procedure for the refund of input tax amounts from EU member states (via the BZSt online portal), refund applications vis-à-vis third countries can only be submitted in writing and separately for each country. Applications can be submitted either directly to the foreign refund authority or through the appropriate foreign chamber of commerce. A confirmation of entrepreneurial status, which is regularly required for this purpose, is issued by the competent tax office; however, the certificate is only issued if the entrepreneur is entitled to deduct input tax, i.e. not if he only carries out tax-exempt transactions or is a small entrepreneur.