- EU businesses can reclaim foreign VAT paid in other EU member states through a separate VAT refund procedure, even if they were not required to register for VAT in that country.
- The refund request must be filed electronically with Germany’s Federal Central Tax Office (BZSt) via the BZStOnline portal; paper applications are not accepted.
- The BZSt first performs a formal check (including the VAT ID and refund entitlement) before forwarding the request to the relevant EU country, which decides on the refund and pays it.
- Each EU member state requires a separate refund application; a single joint application for multiple countries is not permitted.
- The filing deadline for the EU VAT refund application is 30 September; applicants should keep the electronic confirmation of receipt as proof of timely filing.
Source: ecovis-kso.com
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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