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VAT Solutions

Failed input VAT refund procedure in Germany

Has your company received invoices including German VAT and the application of your company for a reimbursement of the paid VAT was refused by the Federal Tax Agency (Bundeszentralamt für Steuern)?

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Some basics about German VAT recovery procedure

Who can apply for reimbursement?

  • Companies liable for VAT,
  • located in another EU member state or another state having an agreement with Germany regarding reimbursement of advance taxes,
  • having no business location in Germany,
  • and having completed no deliveries or other services in Germany.

It is very important that companies from other EU member states have to apply for a refund of the paid German VAT at their national tax authorities. The national tax authorities will forward the application to the German Federal Tax Agency (Bundeszentralamt für Steuern). Only companies from outside the EU send their VAT application forms to the Federal Tax Agency directly.

Paid VAT is reimbursable on some items, including:

  • Costs for exhibitions and conferences
  • Fuel and vehicle costs
  • Repairs and services
  • Accommodation and restaurant costs

How can WW+KN can assist in case of a failed input VAT refund / recovery procedure

In case of a failed input VAT refund or VAT recovery procedure in Germany, WW+KN can assist you by checking the statements by the tax authorities. In many cases an objection can be made. Also in several cases it is possible to do a retroactive VAT registration in Germany and apply for the paid input VAT in a German VAT return.