VAT Refund Procedure for Non-EU Businesses: Electronic Invoice Submission and Documentation Requirements

• Input VAT amounts must be proven with original invoices and import documents for non-EU businesses.
• Non-EU businesses must provide a certificate proving their registration under a tax number.
• Electronic invoices can be submitted via storage media or uploaded to the Federal Portal.
• The tax certificate must follow the USt 1 TN format or a similar digital certificate.
• Changes to the VAT application decree include the addition of electronic invoice definitions.
• Original invoices and import documents can be submitted electronically.
• The rules apply to all open cases and will be published in the Federal Tax Gazette.

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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