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Reclaiming VAT paid in other EU countries from Germany

A business established in Germany that has paid VAT in another EU Member State reclaims it with a refund application (Vergütungsantrag) submitted ELECTRONICALLY to the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt) through its online portal, the BZStOnline-Portal (BOP) — § 18g sentence 1 UStG; paper applications are not accepted. Deadline: within nine months of the end of the calendar year in which the refund entitlement arose, i.e. by 30 SEPTEMBER; timely receipt by the BZSt is enough. The BZSt checks only the right to deduct input VAT and that the tax number or VAT number belongs to the applicant, then forwards the application; the refund itself is decided by the Member State of refund.

Up to date for 2026 — verified on September 23, 2026Official procedure, no printed formGuide: about 60 min

This content is part of the path: Handling VAT on business within the EU· Step 9 of 9· Last step of the path

Deadlines

Application: by 30 September of the following year
Within nine months of the end of the calendar year in which the refund entitlement arose; timely receipt by the BZSt is sufficient to meet the deadline (BZSt page on refunds to domestic businesses)
Forwarding: the BZSt decides within 15 days
If the BZSt refuses to forward the application, it issues a decision notified by making it available for retrieval in the BOP mailbox (§ 18g sentence 4 UStG in conjunction with § 122a and § 87a(8) AO)
Acknowledgement from the Member State of refund: follow up after four weeks
If no acknowledgement of receipt has arrived four weeks after forwarding, the BZSt advises contacting the competent authority in the Member State of refund
Receipt and transmission log: save them within 90 days
Both documents are deleted automatically from the BOP mailbox after 90 days

Documents to prepare

  • The company's ELSTER certificate, or the representative's BOP access
  • The company's tax number or VAT identification number
  • All invoices showing foreign VAT, sorted by Member State of refund
  • Scanned receipts as PDF, JPG or TIF, no more than 5 MB in total
  • For many invoices: a CSV file with the line items
  • The refund period and the tax you have calculated for it
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Businesses established in Germany that are entitled to deduct input VAT and have paid VAT in another EU Member State (§ 18g sentence 1 UStG)
  • Representatives filing for a German business — using an ELSTER certificate, or, if they have no seat in Germany, after registering in the BOP
  • According to the BZSt, the application is NOT forwarded where, in the refund period, the applicant was not a taxable person for VAT purposes, used the small-business exemption (Kleinunternehmerregelung, § 19 UStG), was subject exclusively to the flat-rate scheme for farmers under § 24 UStG, or made exclusively exempt supplies
  • NOT for VAT paid in non-EU countries: there the refund must be claimed directly from the foreign refund authority, on its own form
  • NOT the reverse case: a business established abroad that wants to recover VAT paid in Germany follows the special procedure under § 18(9) UStG and §§ 59 et seq. UStDV — the BZSt has separate pages for businesses from EU Member States and from non-EU countries
  • VAT groups (umsatzsteuerliche Organschaften): check first with the Member State of refund whether, and to what extent, group members may apply

Worked example

Messebau Lindner GmbH reclaims Spanish VAT

Messebau Lindner GmbH, a Leipzig company taxed under the standard scheme and entitled to deduct input VAT, received seven invoices from Spanish service providers in 2025 for a trade fair in Valencia, showing EUR 2,340 of Spanish VAT in total. The amounts are illustrative. The application goes electronically through the BOP to the BZSt (§ 18g sentence 1 UStG). The refund period is the 2025 calendar year, so the lower threshold of EUR 50 applies — comfortably exceeded. The deadline is 30 September 2026; the managing director logs in to the BOP with the company's ELSTER certificate, selects the application for VAT refunds to domestic businesses abroad and enters EACH of the seven invoices individually — including two taxi receipts, since bundling small invoices is not permitted. He calculates the tax for the refund period himself (§ 18g sentence 2 UStG). He uploads the scanned receipts as a PDF under 5 MB. The application is received on 22 September — in time, because receipt by the BZSt is what counts. He saves the acknowledgement and transmission log locally, since they disappear from the mailbox after 90 days. The BZSt forwards the application; whether and how much is refunded is decided by the Spanish authority in its own decision.

How to fill it in, step by step

  1. Check that your business was entitled to deduct input VAT during the refund period — small businesses under § 19 UStG, businesses taxed exclusively under the § 24 UStG flat-rate scheme or making exclusively exempt supplies are not forwarded.
  2. Gather all invoices showing foreign VAT, separated by Member State of refund, and check the minimum amounts: EUR 400, or EUR 50 where the refund period is the calendar year or the last period of the calendar year.
  3. Get access to the BOP: an existing ELSTER certificate is enough; otherwise the BZSt recommends registering with Mein ELSTER.
  4. Log in to the BOP and select the application for VAT refunds to domestic businesses abroad (Antrag auf Umsatzsteuervergütung inländischer Unternehmer im Ausland).
  5. Enter each invoice individually — directly in the form or by importing a CSV file; the BOP form holds at most 1,000 line items, and beyond that the bulk data interface ELMA5 is available.
  6. Calculate the tax for the refund period yourself, as § 18g sentence 2 UStG requires.
  7. Upload the receipts as PDF, JPG or TIF files, no larger than 5 MB in total; the BZSt recommends black-and-white scans at 200 dpi.
  8. Submit the application by 30 September of the following year at the latest and save the acknowledgement and transmission log locally straight away.
  9. Then watch the BOP mailbox (for a possible refusal from the BZSt) and the acknowledgement from the Member State of refund; if it has not arrived after four weeks, contact that State's authority.

Good to know

  • The BZSt is only a relay: it checks whether the applicant was entitled to deduct input VAT during the refund period and whether the tax number or VAT number can be attributed to the applicant. All other conditions are checked by the Member State of refund, which also issues the decision.
  • An application cannot be withdrawn at the BZSt — only vis-à-vis the Member State of refund.
  • A BZSt refusal is not posted but made available for retrieval; notification by post is available only on application to avoid undue hardship, until that application is revoked (§ 18g sentence 5 UStG).
  • In the electronic procedure every receipt must be listed individually; even invoices up to a total of EUR 250 may not be grouped and netted by tax rate and type of expense.
  • Northern Ireland: purchases of goods still follow the EU procedure; services follow the rules for non-EU countries, and the competent authority is that of the United Kingdom.
  • Country-specific requirements are clarified with the Member State of refund; the BZSt points to the contact list of the national tax authorities.

Common mistakes

  • Trying to file directly with the foreign Member State. Within the EU, the domestic business submits the application to the BZSt (§ 18g sentence 1 UStG), which forwards it.
  • Sending the application on paper. Paper applications are not accepted and are refused.
  • Confusing the deadline with the year end. It runs until 30 September of the following year.
  • Grouping small receipts together. Each receipt must be listed individually.
  • Filing below the threshold: the refund claimed must be at least EUR 400, or EUR 50 for the annual period or the last period of the year.
  • Leaving the acknowledgement and transmission log in the mailbox. They are deleted after 90 days.
  • Asking the BZSt how the refund is progressing. Once the application is forwarded, the Member State of refund is responsible.
  • Trying to claim VAT from a non-EU country through the BOP. That claim goes directly to the foreign authority.

Frequently asked questions

What is the deadline?

Within nine months of the end of the calendar year in which the refund entitlement arose, i.e. by 30 September. Timely receipt by the BZSt is sufficient to meet the deadline.

Is there a minimum amount?

Yes. The refund claimed must be at least EUR 400 or the equivalent in national currency. Where the refund period is the calendar year or the last period of the calendar year, EUR 50 is enough.

Who decides on the refund?

The Member State of refund. Within 15 days the BZSt decides only whether to forward the application; if it refuses, a decision is placed in the BOP mailbox (§ 18g sentence 4 UStG).

Can I withdraw my application?

Not at the BZSt. Withdrawal is possible only vis-à-vis the Member State of refund.

I use the small-business exemption — can I reclaim foreign VAT?

According to the BZSt, the application is not forwarded to the Member State of refund where the applicant used the small-business exemption (§ 19 UStG) during the refund period.

My business is based in France and paid German VAT — is this my procedure?

No. This guide covers businesses established in Germany. Refunds to businesses established abroad follow the special procedure under § 18(9) UStG and §§ 59 et seq. UStDV; the BZSt describes it on its page for businesses from EU Member States.

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Compute the related amounts

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