Germany – 13th directive refund applications to be done only electronically as from 1 of July 2016

Germany will require all VAT refund applications according to the 13th Directive to be made electronically for the calendar year 2016. Currently non-German businesses which are not registered for VAT purposes in Germany need to claim for VAT incurred in Germany by completing a paper application filed together with the other required documents such as the physical purchase invoices to the Federal Central Tax Office.

The new procedure will be effective as from of 1 July 2016 for all applications filed from that date. This means that all future claims have to be made via an online application. Invoices and further documents will still need to be sent physically to the Federal Central Tax Office in Germany.  The process for VAT refunds for EU established businesses in Germany remains unchanged.

For further details please feel free contact my colleague Frank Gehring from PwC Germany on +49 211 981 27 71 or


Bildquelle: Gordon Gross  /

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