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German-based entrepreneurs or companies that have received foreign services in a non-EU country (third country) and have paid the corresponding input tax amounts (e.g. on the occasion of business trips) and have not themselves performed any taxable transactions in the respective country 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.

Remuneration applications vis-à-vis third countries

In contrast to 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 reimbursement authority or through the relevant 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.

Date 30 June

Applications for reimbursement must be submitted no later than June 30 of the calendar year following the year in which the invoice is issued. In addition to the entrepreneur’s certificate, original invoices or import receipts must be enclosed. As a rule, the refund of input tax amounts attributable to the purchase of fuel is excluded.

It should be noted that different minimum remuneration amounts may have to be achieved in different countries.

(For further comments, information and examples, please refer to our information letter 06/2019).

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede

Neumann Walczak & Partner Tax Consultant and Lawyer – Partnership –
Robert-Bosch-Strasse 1 – 59439 Holzwickede

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21