VAT Refund Germany

German VAT is known as “Umsatzsteuer” (USt) or “Mehrwertsteuer” (MwSt). The standard VAT rate is 19% while reduced rate 7% (some food products, books, sport, cinema tickets…).

 

Main rules to claim VAT refund in Germany

EU businesses (Directive 2008/09/EC)

Minimum amounts for vat refund in germany:

– Quarterly claims: 400 EUR

– Yearly claims: 50 EUR

Germany vat refund deadline:

– 30th September of the following year

Local proxy in Germany:

– Not required

Main refundable expenses:

– Fuel

– Tolls

– Maintenance

– Spare parts

– Meals

Non-EU businesses (13th Directive)

Minimum amounts for refund:

– Quarterly claims: 1000 EUR

– Yearly claims: 500 EUR

Deadline:

– 30th June of the following year

Local proxy:

– Not required

Main refundable expenses:

– Tolls

– Maintenance

– Spare parts

– Meals