- The BMF updated the VAT application decree to reflect changes to the input tax refund procedure effective January 1, 2026.
- For refund claims by businesses not established in the EU, supporting documents must now be provided digitally, preferably via the Federal Central Tax Office online portal.
- As a transitional fallback, documents may temporarily be submitted on a storage medium like a USB stick.
- A detailed itemized list of refundable input tax amounts is now required to improve transparency.
- Invoice proof is eased for small amounts; for certain low-value expenses (e.g., taxi or public transport), invoices only need to be shown if the tax office requests them.
Source: bundesfinanzministerium.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.
