Sales tax; application for a refund as an international organization or its member.
As an international organization, as well as its member, you may be eligible for a VAT refund in Germany under certain conditions.
If you as an international organization or one of its members purchase goods and services from German companies, you pay VAT on them. This can be refunded to you on application by the Federal Central Tax Office (BZSt). Direct VAT exemption is not possible.
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:
- Administrative work, such as patent applications or monetary and air traffic control tasks.
The procedure is based on different legal bases depending on the organization, for example, privilege protocols, headquarters agreements, individual agreements or the European Union (EU) VAT system directive.
Applications may be submitted by:
- International organizations and intergovernmental entities whose founding treaties, privilege protocols, or headquarters state treaties provide for sales tax relief
- 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.
Submit your application for a refund of sales tax by mail:
- The application can be made informally. It must contain the following information:
- Reference to the respective legal basis,
- a list of the invoices,
- the total costs and VAT amounts included in the invoices,
- the total amount requested and
- Your bank account details.
- For your convenience, you can use the forms provided by the Federal Central Tax Office on the Internet:
- "Application for refund of indirect taxes - International organization (010182)" or.
- "Application for refund of VAT for members of diplomatic missions / professional consular posts, international organizations or intergovernmental bodies (010161)".
- Send the application together with the required documents to the Federal Central Tax Office.
- Together with the decision on your application, you will receive the original invoices and proof of payment back.
- The BZSt will transfer the amount to be refunded to the account you specified in your application.
The application must be submitted by 31.12. of the year following the turnover.
Example: You received a purchased good or service in August 2018. You must submit the request for reimbursement no later than 12/31/2019.
usually 2 to 6 months
- Nachweise über Zahlung der Rechnungen, zum Beispiel Kontoauszüge
Links to more information
Responsible for editing:Bundesministerium der Finanzen
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