- Embassies, consulates, and their foreign members not permanently resident in Germany can apply for VAT exemption on goods and services purchased in other EU member states.
- Applications are submitted in writing to the Federal Central Tax Office (BZSt) using specific forms, with supporting documents such as invoices.
- Exemption applies only if reciprocity agreements exist, the goods/services are for official or personal use, the invoice exceeds EUR 100, and certain exclusions (e.g., food, tobacco) apply.
- No fees are charged; applications must be submitted by December 31 of the year following the purchase.
- Processing takes 1 week to 1 month; online submission is not possible, and personal appearance is not required.
Source: service.rlp.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.
Latest Posts in "Germany"
- Germany B2B E-Invoicing in 2027: Time to Prepare
- BMF Clarifies VAT Deduction Rules for Permanently Loss-Making Institutions: Two-Step Assessment Required
- Germany Publishes GEBA, Retires Old XRechnung Profiles to Boost E-Invoicing and Peppol Readiness
- Federal Court: Monthly/Quarterly and Annual VAT Returns Are Separate Acts, Not a Single Offense
- Incorrect VAT Statement in Intra-Community Supplies: Taxation Before Quick Fixes and EuG Decision














