Travelers from third countries (non-member states of the European Union) can make VAT-free purchases in Germany under certain conditions for goods with a value of EUR 50.01 or more. For travelers residing in Northern Ireland, tax-free shopping is excluded.
If you make purchases while traveling privately in Germany, you must initially pay the full price including VAT when you make the purchase, but you can have the tax refunded.
The sales tax exemption does not apply to goods that are used to equip or supply private means of transport (e.g. car, motorboat, airplane). This includes, for example, bumpers, wing mirrors, fuel or care products. Likewise, services such as hotel stays and restaurant visits are excluded from the exemption.
In order to be able to have the tax refunded, you must present the form "Export and Purchaser Certificate for VAT Purposes for Exports in Non-Commercial Travel (Section 6 (3a) UStG)" completed by your dealer or the cash or invoice receipt to a border customs office before leaving the customs territory of the Union. If the requirements are met, the border customs office will confirm that the goods have been exported on time and that you are a buyer from a third country (export and buyer confirmation).
Upon presentation of the export documents confirmed by the customs office to the dealer, the dealer can refund the VAT to you. Alternatively, you can have the sales tax refunded by a service company. On presentation of the customs-certified export documents, this company will pay the tax amount after deducting a processing fee (primarily at airports).