Sales tax; obtaining an exemption after checking the conditions

Sales tax exemptions do not have to be applied for; they apply insofar as the respective legal requirements are met. This ensures that services for important areas of everyday life, such as rent and medical treatment, are not made more expensive.

Description

Prerequisites

The requirements for individual tax exemptions vary widely and are regulated individually in the Value Added Tax Act. In some cases, separate certificates are required to claim some tax exemptions. These are issued by the competent authorities in the respective federal states or the federal government.
In case of doubt, contact the tax office responsible for you.

Procedure

The tax return is submitted to the relevant tax office.

  • The tax office checks whether the conditions for VAT exemption are met.
  • You will find out the result of this examination from the tax assessment.

Deadlines

The general tax return deadlines apply.

Processing time

  • usually up to 2 months

Required documents

  • Required document/s

    The documents or evidence that may be required for the application of the respective VAT exemption can be found in the respective exemption standard. For example, a care facility must submit a care contract for the VAT exemption of care services.

Online procedures

  • ELSTER - Ihr Online-Finanzamt

    ELSTER - Your Online Tax Office bundles the online services of the tax authorities. Here you can prepare and submit tax returns and tax registrations via the Internet.

Fees

  • There are no costs for you.

    The exception to this are any certificates required for cultural and educational services. Fees may be charged for these certificates by the competent authorities of the countries.

Remedy

  • Appeal against the tax assessment
    Detailed information on how and within what period you can appeal can be found in the appeal instructions attached to the tax assessment.
  • Tax court action

Related issues

Status:11.03.2023

Responsible for editing:Bundesministerium der Finanzen

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  • 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

Responsible for you

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