增值稅退稅指南:  

德國

貴公司如何才能從德國獲得增值稅退稅

如果您的企業在德國境外註冊,您可以針對在德國境內產生的費用申請加值稅退稅。
下文的信息詳細說明了增值稅退稅資格的具體要求。其中包括德國境內可申請退稅的費用類型、德國的增值稅稅率、截止日期和退稅申請期限。
德國|圓形標誌視覺設備

貴公司位於何處?

歐盟

境內的企業

歐盟地圖透明|加值稅 IT |德國

根據歐盟增值稅退稅指令,在歐盟成員國中進行了增值稅登記的企業有資格針對德國境內的商業費用所產生的增值稅申請退稅。

非歐盟

境內的企業

非歐盟地圖透明|加值稅 IT |德國

根據第13號指令,在歐盟境外進行增值稅登記的企業有資格針對德國境內的商業費用所產生的增值稅申請退稅。

VAT in Germany: Everything You Need to Know 

In 1968, Germany became one of the first countries to adopt a value-added tax (VAT), with a standard rate of 11%. Since then, Germany has adjusted its VAT rates to reflect economic trends. For example, at the onset of the COVID-19 pandemic, the German government lowered the standard and reduced VAT rates to stimulate the economy; as of December 31st, 2020, the rates have returned to 19%—their pre-pandemic normal.

This figure places Germany’s VAT rate a few points below the EU VAT average but within the acceptable range. As a member of the European Union, Germany is required to maintain a standard VAT rate above 15% and a reduced rate above 5%.

Current VAT Rates in Germany

While VAT in Germany may differ from other European Union member state rates, it’s still similar in how it’s applied. When it comes to today’s VAT, Germany separates its rates into three categories:

  • Standard (19%) – Most products and services fall under the standard VAT rate.
  • Reduced (7%) – Goods and services in the reduced VAT rate category include certain foods, books, medical supplies, and forms of transportation.
  • Zero (0%) – Some forms of domestic and international transport are VAT-free. Additionally, some goods and services are exempt from the VAT program, such as cultural services, loans, and inter-community deliveries.

If you pay for VAT eligible goods or services from Germany and do not operate in the EU, you may be able to claim a VAT refund; Germany has a minimum VAT refund amount of €1,000.

How to Pay Your VAT Bill in Germany

Depending on your VAT amount from the previous calendar year, you are expected to pay your VAT bills either monthly, quarterly, or yearly.

  • Monthly – Monthly returns are required if last year’s VAT amount was more than €7,500. Newly registered businesses must also submit monthly for the first two years. The payment deadline for each month is the 10th day of the following month.
  • Quarterly – If last year’s VAT amount was between €1,000 and €7,500, you can pay quarterly. Your deadline is the 10th day of the month following each quarter.
  • Yearly – For VAT amounts under €1,000, you can submit them annually. The deadline is July 31 of the following year.

To make your VAT return, you must register with the German tax office using ElsterOnline. You’ll find the forms you need under Formulare & Leistungen.

 

Germany VAT Compliance

If you provide goods or services to consumers or businesses within Germany, you may need to register for German VAT at a jurisdictional tax office. If your business has completed its German VAT registration, you will need to comply with all of the following VAT rules and regulations:

  • Original invoices and receipts must be submitted in full and numbered consecutively
  • An official business registration document from your country must be provided
  • Accounts and records must be kept for at least 10 years
  • Approved foreign exchange rates must be used
  • Submissions must be made on time; late submissions will incur interest

The European Commission also ensures each EU member state is keeping up with VAT compliance and VAT directive.

______________________________

Sources:

Organisation for Economic Co-Operation and Development. Consumption Tax Trends – Germany. https://www.oecd.org/tax/consumption/consumption-tax-trends-germany.pdf

Office of the Federal Government. Drop in value added tax (VAT) – important questions and answers. https://www.bundesregierung.de/breg-en/search/faq-mehrwertsteuersenkung-1765150

European Commission. What is VAT? https://ec.europa.eu/taxation_customs/what-vat_en

哪些國家與德國存在互惠關係?

所有歐盟國家、安道爾、安提瓜和巴布達、澳洲、巴哈馬、巴林、百慕大群島、英屬維爾京群島、文萊達魯薩蘭國、波斯尼亞和黑塞哥維那、加拿大、開曼群島、中國(台灣)、直布羅陀、格陵蘭島、格林納達、根西島、香港、冰島、伊朗、伊拉克、以色列、牙買加、日本、澤西島、朝鮮、韓國、科威特、黎巴嫩、利比里亞、利比亞、列支敦士登、澳門、馬爾代夫、馬紹爾群島、馬其頓、挪威、新西蘭(從2014年4月1日起)、阿曼、巴基斯坦、卡塔爾聖文森特、聖馬力諾、沙特阿拉伯、塞爾維亞、所羅門群島、斯威士蘭、瑞士、阿拉伯聯合酋長國、美國和梵蒂岡城

如希望獲得有關增值稅範圍內互惠關係含義的詳細說明,請點擊此處:

哪些費用可在德國申請退稅?

應酬與招待

播放 001 |加值稅 IT |德國

應酬

7% & 19%
床 001 |加值稅 IT |德國

酒店與住宿

7%
吃 001 |加值稅 IT |德國

餐廳

19%

活動

麥克風 001 |加值稅 IT |德國

會議、展銷會與展覽

19%
公約 001 |加值稅 IT |德國

培訓課程及研討會

19%

一般開支

商品 001 |加值稅 IT |德國

商品貨物

19%
公司 001 |加值稅 IT |德國

公司間費用

19%
椅子 001 |加值稅 IT |德國

辦公費用

19%
擴音器001|加值稅 IT |德國

營銷費用

19%
文檔 001 |加值稅 IT |德國

專業費用和應付帳款發票

19%

差旅相關

汽車 001 |加值稅 IT |德國

租車

19%
燃料 001 |加值稅 IT |德國

燃油

0%
火車 001 |加值稅 IT |德國

公共交通

7% & 19%
|加值稅 IT |德國

出租車

7% & 19%

附加信息

貴公司可從德國申請多久之前的增值稅退稅?
前一年的1月至12月
德國的國外增值稅退稅申請截止期限是什麼時候?
每年6月30日(自產生稅收歷年末6個月內)
從德國收到增值稅退稅需要多長時間?
根據您申請的複雜性和增值稅機關的能力,歐盟公司最多可能需要6個月、非歐盟公司最多可能需要10個月的時間才能從德國收到增值稅退稅。

需要德國增值稅退稅幫助?

您並不一定要親自去做這件事。二十多年來,我們一直在幫助各大公司申請國外增值稅退稅。我們擁有專門的知識和技術,可以更快地處理您的退稅,並能夠處理可能出現的任何無法預見的增值稅機關查詢。

敬請下載完整的《國際增值稅指南》,且不要錯過最後申請期限

瓦蒂特標題徽標|加值稅 IT |德國