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
In order not to increase the price of services for important areas of everyday life, such as rent and medical treatment, tax exemptions apply.
For example, the following are exempt from sales tax:
- Renting of apartments,
- insurance services,
- cultural services,
- educational services,
- medical treatment services,
- care and nursing services,
- child and youth care services.
Based on the information provided by the taxpayer, the tax office checks whether the respective legal requirements for VAT exemption are met. These include, on the one hand, personal requirements, for example, that treatment services are provided by a doctor or a member of a health profession. On the other hand, there may be factual requirements, for example, that services provided to children and young people are services provided in accordance with Book VIII of the German Social Code (SGB VIII).
A certificate must be submitted to the tax office to prove that the other requirements for VAT exemption for cultural or educational services are met.
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.
Required documents
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Erforderliche Unterlage/n
Die für die Anwendung der jeweiligen Umsatzsteuerbefreiung gegebenenfalls erforderlichen Unterlagen oder Nachweise ergeben sich aus der jeweiligen Befreiungsnorm. Zum Beispiel muss eine Pflegeeinrichtung für die Umsatzsteuerbefreiung der Pflegeleistungen einen Versorgungsvertrag vorlegen.
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
Links to more information
Status:11.03.2023
Responsible for editing:Bundesministerium der Finanzen
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