VAT; application for exemption in other EU member states for international organization or its member

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

Description

As an international organization, you enjoy sales tax privileges in Germany. In addition, you can apply for exemption from foreign VAT within the European Union (EU). The scope of the exemption depends on the scope of your domestic privileges.
International organizations are founded by the states participating in them, for example the World Health Organization or the International Labor Organization. Common tasks are for example:

  • Research
  • Administrative work, such as patent applications or monetary and air traffic control tasks.

Prerequisites

Applications may be submitted by

  • International organizations and intergovernmental bodies in whose founding agreements or privileges protocol or headquarters agreements relief from VAT has been agreed.

Other requirements:

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

Procedure

Submit your application by mail:

  • The European Union has issued a standardized form available in the main languages of the Union. Request the form from the Federal Central Tax Office via its contact form.
  • Fill out the form and send it together with the required documents by mail to the BZSt.
  • The BZSt decides on the extent of the exemption from foreign tax and informs you of the decision by means of a certificate.
  • Forward this certificate to the foreign company. This entitles the company to keep the turnover tax-free or to pay tax already paid to you. The company keeps the certificate as proof for its competent tax authority.

Deadlines

Application: The application must be submitted by 31.12. 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.

Legal bases

Remedy

  • Addendum

Links to more information

Related issues

Status:08.05.2023

Responsible for editing:Bundesministerium der Finanzen

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