Apply for a certificate for universal postal service providers

Under certain conditions, you can apply for a certificate for universal postal service providers. With this certificate, you can apply for exemption from VAT for universal postal services at your local tax office.

Description

Prerequisites

The following can apply for VAT exemption

  • Entrepreneurs (as natural and legal persons),
  • who offer a part or all of the universal postal services throughout the entire territory of the Federal Republic of Germany.

Procedure

You must submit the application informally by post or via the BZSt online portal (BOP) to the Federal Central Tax Office (BZSt):

Written application:

  • Send an informal application together with the required documents by post to the BZSt.
  • If you meet the requirements of a universal postal service provider, the BZSt will send you a corresponding certificate.
  • If you do not meet the requirements of a universal postal service provider, you will receive a notice of rejection against which you can lodge an appeal.

Application via BOP:

  • Register with the BOP.
  • If you have already registered for another procedure accessible via the BOP or registered in the Elster online portal, you do not need to register again.
  • Select the form, complete it and send it off.
  • The next steps are the same as the written application.

Special notes

There are no indications or special features.

Deadlines

There is no deadline.

Processing time

3 bis 4 Wochen

Required documents

  • Required Documents

    You must submit the following with your application

    • Declaration of commitment
    • Confirmation that your company offers a part or all of the universal postal services throughout the entire territory of the Federal Republic of Germany

Online procedures

Fees

  • There are no costs.

Remedy

  • Appeal
  • Action before the tax court

Status:04.01.2024

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

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