Value added tax; application for a certificate for cultural institutions

If you run a cultural institution, you can apply for a certificate for VAT purposes.



The prerequisite for the certificate is that the private institutions fulfill the same cultural tasks as comparable state and municipal institutions.


A certificate can also be issued for past periods. Section 171 (10) of the German Fiscal Code must be observed. The specific determination of which VAT assessments the certificate or its revocation is relevant for is made by the tax office responsible in the individual case.


  • There is a fee range of EUR 25.00 to EUR 600.00.


Administrative court proceedings; information

Administrative court action


Responsible for editing:Bayerisches Staatsministerium der Finanzen und für Heimat

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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
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