VAT; application for exemption in other EU member states for international organizations or their members

As an international organization, you can be exempt from VAT in other member states of the European Union under certain conditions.

Description

Prerequisites

Applications can be submitted by

  • international organizations and intergovernmental bodies whose founding agreement or privilege protocol or headquarters agreement provides for relief from VAT

Further requirements:

  • The supplies and other services used are intended and suitable for the official use of the international organization or its members.
  • The amount of VAT to be charged under German law after conversion at the official exchange rate must exceed EUR 25.00 per invoice.

Procedure

Submit your application by post:

  • The European Union has published a standardized form in the most important languages of the Union. Request the form from the Federal Central Tax Office using their contact form.
  • Complete the form and send it by post to the BZSt together with the required documents.
  • The BZSt will decide on the scope of the exemption from foreign tax and will inform you of its decision in the form of a certificate.
  • Forward this certificate to the foreign company. The company is then entitled to leave the turnover tax-free or to pay you any tax already paid. The company keeps the certificate as proof for its competent tax authority.

Deadlines

Application: The application must be submitted by December 31 of the year following the turnover.

Processing time

usually 1 to 3 weeks

Required documents

  • Required Documents

    • Unterlagen zur Absicht des Erwerbs einer Ware oder Dienstleistung: zum Beispiel Kostenvoranschlag oder Angebote
    • wenn die Ware bereits gekauft oder die Dienstleistung bereits erbracht wurde: Rechnung, aus der die Art der Ware oder der Dienstleistung sowie der Preis und die Höhe der Steuer hervorgehen

Fees

  • There are no costs for you.

Remedy

  • Addendum

Status:19.01.2024

Responsible for editing:Bundesministerium der Finanzen

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