A VAT Refund Guide to
Germany
How to get VAT Refunds from Germany for your business
Businesses registered in countries outside of Germany can claim VAT refunds on any costs incurred in Germany.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Germany VAT rates, deadlines and claiming periods.
Where is your company based?
EU
based businesses
VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Germany under the EU VAT Refund Directive.
NON-EU
based businesses
VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Germany under the 13th Directive.
Which countries have reciprocity with Germany?
All EU countries, Andorra, Antigua and Barbuda, Australia, Bahamas, Bahrain, Bermudas, British Virgin Islands, Brunei Darussalam, Bosnia and Herzegovina, Canada, Cayman Islands, China (Taiwan), Gibraltar, Greenland, Grenada, Guernsey, Hong Kong, Iceland, Iran, Iraq, Israel, Jamaica, Japan, Jersey, Korea (People‘s Rep.), Korea (R.O.K.), Kuwait, Lebanon, Liberia, Libya, Liechtenstein, Macao, Maldives, Marshal Islands, Macedonia, Norway, New Zealand (from 1 April 2014), Oman, Qatar, Pakistan, St. Vincent, San Marino, Saudi Arabia, Serbia, Solomon Islands, Swaziland, Switzerland, United Arab Emirates, U.S.A and Vatican City
For a more detailed explanation on what reciprocity means within the scope of VAT, click here:
What expenses are claimable in Germany?
ENTERTAINMENT & HOSPITALITY
Entertainment
7% & 19%
Hotels & Accommodation
7%
Restaurants
19%
EVENTS
Conferences, Trade Shows & Exhibitions
19%
Training Courses & Seminars
19%
GENERAL EXPENSES
Goods
19%
Inter-company charges
19%
Office Expenses
19%
Marketing Costs
19%
Professional Fees & AP invoices
19%
TRAVEL RELATED
Car Rental
19%
Fuel
0%
Public Transport
7% & 19%
Taxis
7% & 19%
Additional Information
How far back can your business claim VAT from Germany?
January to December of the previous year
What’s the foreign VAT deadline in Germany?
30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)
How long does it take to receive a VAT refund from Germany?
Depending on the complexity of your application and the capacity at the VAT authority, it can take up to 6 months for an EU company and up to 10 months for non-EU companies to receive a VAT refund from Germany
Need help with your VAT refund from Germany?
You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.
Download a full international VAT guide and never miss a deadline
