FAQ to the VAT return offer
General information about the VAT retruen offer
VAT return is an online offer for entrepreneurs to refund foreign VAT (or input tax). Our turnover tax back team will take care of all the necessary steps for a successful reimbursement process.
VAT return is a service of the auditing and tax consulting firm AEC Eisele Consulting, located in the heart of Cologne. Further information can be found in the section "About us" or on the website of AEC Eisele Consulting.
No, the reimbursement of German VAT (or sales tax or input tax) by means of VAT return is not possible. To do this, you must submit a sales tax advance notification to the German tax office. With the help of VAT return, you can only refund those sales tax amounts which have been charged to you in the case of business transactions abroad.
No, our offer is exclusively for entrepreneurs. Applications and assignments by private individuals are inadmissible and can not be processed by us.
With the help of VAT return, you can get refunds of VAT, which have been charged to you in the following EU countries:
| Belgum | Denmark |
| Estonia | Finland |
| France | Greece |
| Ireland | Italy |
| Croatia | Latvia |
| Lithuania | Luxembourg |
| Malta Netherlands | Austria |
| Poland | Portugal |
| Romania | Sweden |
| Slowakia | Slovenia |
| Spain | Czech Republic |
| United Kingom(*) | Cyprus |
Our compensation system ensures that the fees for our service never exceed the amount paid by the foreign taxation authority. Thus, there is no financial burden for our customers. In the event that a refund application is finally rejected by the tax authority in the State of refund, no fees will be charged. For further information, please refer to the compensation agreement, which you can call up and save during the order process.
Please contact us by e-mail at This email address is being protected from spambots. You need JavaScript enabled to view it. or by phone +49 (0) 221 – 47 44 634 – 0.
Professional information on the subject of VAT refund (or input tax refund)
Value Added Tax (VAT), Value Added Tax (VAT), Tax sur la valeur ajoutée (TVA) is a tax which taxes the provision of supplies and other services for consideration by an entrepreneur.
Input tax is the value added tax that is charged to an entrepreneur when purchasing supplies or other services. The input tax included in the invoice can be reclaimed by the responsible tax office in Germany by deducting input tax in the standard taxation procedure.
The VAT refund procedure (also known as the input VAT refund procedure) gives companies the opportunity to reimburse VAT taxed in another country by a resident company.
The application for input tax refund is made by the team of VAT-back at the Federal Central Tax Office (BZSt). The BZSt then forwards the application to the competent tax authority in the State of reimbursement, which pays a refund amount in the event of acceptance of the application.
The application for input tax refund is made by the team of VAT-back at the Federal Central Tax Office (BZSt). The BZSt then forwards the application to the competent tax authority in the State of reimbursement, which pays a refund amount in the event of acceptance of the application.
Do my VAT refund procedures and VAT refund procedures do the same?
Yes, both terms can be used synonymously and mean the same thing. In the German specialist literature, the term input tax refund method is used in particular. In English, the term "value added tax refund", "VAT refund", "VAT refund procedure" or "VAT refund scheme" is used.
Yes, both terms can be used synonymously and mean the same thing. In the German specialist literature, the term input tax refund method is used in particular. In English, the term "value added tax refund", "VAT refund", "VAT refund procedure" or "VAT refund scheme" is used.
Where is the VAT refund procedure regulated by law?
The VAT refund procedure (or input tax refund procedure) is regulated in Germany in Section 18 (9) of the Value Added Tax Act (UStG) and Section 18g UStG. The Federal Central Tax Office (BZSt) is responsible pursuant to § 5 (1) no. 8 of the German Financial Services Act (FVG).
The application procedure is in accordance with Council Directive 2008/9 / EC of 12 February 2008 on the refund of VAT provided for in Directive 2006/112 / EC to a taxable person not established in the Member State of refund but in another Member State.
The VAT refund procedure (or input tax refund procedure) is regulated in Germany in Section 18 (9) of the Value Added Tax Act (UStG) and Section 18g UStG. The Federal Central Tax Office (BZSt) is responsible pursuant to § 5 (1) no. 8 of the German Financial Services Act (FVG).
The application procedure is in accordance with Council Directive 2008/9 / EC of 12 February 2008 on the refund of VAT provided for in Directive 2006/112 / EC to a taxable person not established in the Member State of refund but in another Member State.
In which cases will my company be charged foreign sales tax that can not be reclaimed as input tax by the tax office within the framework of the standard taxation procedure?
In international business, companies are often confronted with incoming invoices in which foreign VAT has been charged. This is especially the case with the following business transactions abroad:
- Trade fair and exhibition visit
- Purchase of spare parts for machinery or transport vehicles and other items
- Refueling of transport vehicles
- Overnight at hotel
- Transportation and transport abroad
- Catering in the restaurant
- Office Supplies Purchase
- Giveaway purchases
A VAT registration of the company abroad is often not available in these cases. The possibility of deduction of input tax in the context of the German or foreign standard taxation procedure does not exist. Consequently, the special VAT refund procedure must be used to relieve the VAT paid.
In international business, companies are often confronted with incoming invoices in which foreign VAT has been charged. This is especially the case with the following business transactions abroad:
- Trade fair and exhibition visit
- Purchase of spare parts for machinery or transport vehicles and other items
- Refueling of transport vehicles
- Overnight at hotel
- Transportation and transport abroad
- Catering in the restaurant
- Office Supplies Purchase
- Giveaway purchases
A VAT registration of the company abroad is often not available in these cases. The possibility of deduction of input tax in the context of the German or foreign standard taxation procedure does not exist. Consequently, the special VAT refund procedure must be used to relieve the VAT paid.
As an entrepreneur, do I meet the requirements for VAT refund?
Only entrepreneurs within the meaning of § 2 Value Added Tax Act (UstG) belong to the group of eligible applicants for VAT refund. Entrepreneurs within the meaning of the VAT law are basically anyone who carries out a professional or commercial activity independently. You are an entrepreneur for VAT purposes if one of the following criteria applies:
- possession of a VAT identification number (e.g., DE123456789)
- VAT identification on your outgoing invoices
- Filing a VAT return
Whether you meet the requirements as an entrepreneur, is checked by the team of sales tax-back after placing an order in each case.
Only entrepreneurs within the meaning of § 2 Value Added Tax Act (UstG) belong to the group of eligible applicants for VAT refund. Entrepreneurs within the meaning of the VAT law are basically anyone who carries out a professional or commercial activity independently. You are an entrepreneur for VAT purposes if one of the following criteria applies:
- possession of a VAT identification number (e.g., DE123456789)
- VAT identification on your outgoing invoices
- Filing a VAT return
Whether you meet the requirements as an entrepreneur, is checked by the team of sales tax-back after placing an order in each case.
What circumstances lead to exclusion from the VAT refund procedure?
In principle, only companies in accordance with § 2 of the Value Added Tax Act (UStG) are entitled to participate in the input tax refund procedure. If you do not meet this criterion, you are not part of the group of eligible VAT refund claimants.
Furthermore, according to the rules of 2008/9 / EC which are binding for all EU Member States, only companies which are neither resident in the State of reimbursement nor have exempted local sales locally during the refund period are entitled to reimbursement of foreign VAT.
The following exceptions apply to the sales effected in the State of refund and do not exclude the VAT refund procedure:
- effecting tax-exempt transactions i. S. V. § 4 No. 3 UStG (international transport services)
- execution ...
- ... of transactions subject to individual transport taxation
- ... intra-Community acquisitions and subsequent deliveries
- ... of transactions for which the recipient owes VAT (Reverse Charge Procedure)
In principle, only companies in accordance with § 2 of the Value Added Tax Act (UStG) are entitled to participate in the input tax refund procedure. If you do not meet this criterion, you are not part of the group of eligible VAT refund claimants.
Furthermore, according to the rules of 2008/9 / EC which are binding for all EU Member States, only companies which are neither resident in the State of reimbursement nor have exempted local sales locally during the refund period are entitled to reimbursement of foreign VAT.
The following exceptions apply to the sales effected in the State of refund and do not exclude the VAT refund procedure:
- effecting tax-exempt transactions i. S. V. § 4 No. 3 UStG (international transport services)
- execution ...
- ... of transactions subject to individual transport taxation
- ... intra-Community acquisitions and subsequent deliveries
- ... of transactions for which the recipient owes VAT (Reverse Charge Procedure)
Which VAT amounts are eligible for reimbursement?
Reimbursement is governed by the national legislation of the country of reimbursement. Sales tax amounts from the following business transactions are to be named here as eligible for reimbursement:
- exhibition and exhibition costs
- Purchase of spare parts for machinery or transport vehicle
- refueling of transport vehicles abroad
- hotel accommodation expenses
- Transport and transport costs
- Office Supplies Purchase
- Giveaway purchases
Reimbursement is governed by the national legislation of the country of reimbursement. Sales tax amounts from the following business transactions are to be named here as eligible for reimbursement:
- exhibition and exhibition costs
- Purchase of spare parts for machinery or transport vehicle
- refueling of transport vehicles abroad
- hotel accommodation expenses
- Transport and transport costs
- Office Supplies Purchase
- Giveaway purchases
What VAT amounts are non-refundable?
Reimbursement is governed by the national legislation of the country of reimbursement. Non-refundable in many reimbursement states, e.g. especially the cost of catering in the restaurant.
We point out that a general statement about the reimbursement ability is not possible and requires the individual examination.
Reimbursement is governed by the national legislation of the country of reimbursement. Non-refundable in many reimbursement states, e.g. especially the cost of catering in the restaurant.
We point out that a general statement about the reimbursement ability is not possible and requires the individual examination.
Information about the expiry of our services VAT return.
The indication of the tax and VAT identification number is a prerequisite for a successful application for VAT refund. Without the specification of the two numbers when placing the order, we can not refund you. If you do not have a sales tax identification number, leave the corresponding field blank when placing an order. We will then contact you and, after consultation with you, may apply for a VAT registration number.
Why is the submission of a power of attorney a precondition for participation in sales tax?
Without a power of attorney we can not carry out a reimbursement procedure for you. The obligation to issue a power of attorney is governed by the national laws of the reimbursement states. In order to be able to represent you in the reimbursement procedure, we must therefore obtain a power of attorney.
You give us the power of attorney legally binding by clicking the check box in the course of placing the order. Details of the power of attorney can be found in the corresponding document when concluding the contract.
In individual cases, it may be necessary for you to provide us with a signed authorization in the original or by e-mail. If so, we will contact you.
Without a power of attorney we can not carry out a reimbursement procedure for you. The obligation to issue a power of attorney is governed by the national laws of the reimbursement states. In order to be able to represent you in the reimbursement procedure, we must therefore obtain a power of attorney.
You give us the power of attorney legally binding by clicking the check box in the course of placing the order. Details of the power of attorney can be found in the corresponding document when concluding the contract.
In individual cases, it may be necessary for you to provide us with a signed authorization in the original or by e-mail. If so, we will contact you.
Why do I have to upload my bills?
To determine your claim for reimbursement, we need your invoice documents, which reflect the business transactions abroad. When processing your order and the associated application, we always observe the strict professional secrecy obligations for auditors in accordance with §43 WPO and tax consultants in accordance with § 57 StBerG and guarantee you the highest possible data protection.
To determine your claim for reimbursement, we need your invoice documents, which reflect the business transactions abroad. When processing your order and the associated application, we always observe the strict professional secrecy obligations for auditors in accordance with §43 WPO and tax consultants in accordance with § 57 StBerG and guarantee you the highest possible data protection.
Which requirements must my invoice documents to be submitted fulfill?
In order for your invoices to be included in the reimbursement process, they must meet the legal requirements for proper invoices of the respective reimbursement state. Whether your bills meet the requirements is checked by the team of sales tax-back on an individual basis.
In principle, however, your invoice documents may only reflect business transactions in which you have purchased goods or services for the sole purpose of your company.
In addition, the VAT amount to be refunded should always be printed on the invoice receipt. Unfortunately, without the explicit statement of foreign VAT on the receipt, a refund is not possible.
In order for your invoices to be included in the reimbursement process, they must meet the legal requirements for proper invoices of the respective reimbursement state. Whether your bills meet the requirements is checked by the team of sales tax-back on an individual basis.
In principle, however, your invoice documents may only reflect business transactions in which you have purchased goods or services for the sole purpose of your company.
In addition, the VAT amount to be refunded should always be printed on the invoice receipt. Unfortunately, without the explicit statement of foreign VAT on the receipt, a refund is not possible.
When, where and in what format do I submit my invoices for VAT return?
When placing your order, you can upload your invoice documents after checking your entered data.
Please upload the invoices individually sorted according to the respective state of refund. A corresponding upload field is available.
Be sure to scan your receipts in high enough resolution to have a legible digital copy. As format, please select the PDF format.
When placing your order, you can upload your invoice documents after checking your entered data.
Please upload the invoices individually sorted according to the respective state of refund. A corresponding upload field is available.
Be sure to scan your receipts in high enough resolution to have a legible digital copy. As format, please select the PDF format.
What is the length of the refund period?
A refund period must be at least 3 consecutive calendar months within a calendar year. In addition, the reimbursement period may not exceed 12 months (= one calendar year). However, there is no need to have sales tax in every month of the refund period. Applications that fall short of a refund period of three months are inadmissible.
A refund period must be at least 3 consecutive calendar months within a calendar year. In addition, the reimbursement period may not exceed 12 months (= one calendar year). However, there is no need to have sales tax in every month of the refund period. Applications that fall short of a refund period of three months are inadmissible.
What minimum amounts apply with regard to the refund amount?
For a successful application, the VAT amount to be refunded must exceed a certain minimum amount. The minimum amount depends on the duration of the reimbursement period.
For the refund period of a calendar year, the minimum amount of sales tax is € 50. For shorter reimbursement periods of at least 3 months, the minimum amount is € 400. If the respective minimum amounts fall below, no reimbursement is possible.
For a successful application, the VAT amount to be refunded must exceed a certain minimum amount. The minimum amount depends on the duration of the reimbursement period.
For the refund period of a calendar year, the minimum amount of sales tax is € 50. For shorter reimbursement periods of at least 3 months, the minimum amount is € 400. If the respective minimum amounts fall below, no reimbursement is possible.
Can I place a refund order for VAT refunds in multiple refund states?
Reimbursement of VAT amounts in several states is generally possible. Please note, however, the respective minimum amounts and criteria regarding the refund period.
When placing your order, you can select a maximum of two reimbursement states.
Please note that we have to prepare a separate application for each state of refund. The reimbursement of our services is thus also made individually for each reimbursement state.
Reimbursement of VAT amounts in several states is generally possible. Please note, however, the respective minimum amounts and criteria regarding the refund period.
When placing your order, you can select a maximum of two reimbursement states.
Please note that we have to prepare a separate application for each state of refund. The reimbursement of our services is thus also made individually for each reimbursement state.
When does the order have to be issued for VAT return?
Applications for VAT refunds for sales tax amounts paid in other EU countries must be submitted to the Federal Central Tax Office by 30.9 of the following calendar year. To meet the deadline, we ask you to place an order by 31.7. of the following calendar year. Orders that are issued later can be processed only in individual cases and after personal consultation.
Applications for VAT refunds for sales tax amounts paid in other EU countries must be submitted to the Federal Central Tax Office by 30.9 of the following calendar year. To meet the deadline, we ask you to place an order by 31.7. of the following calendar year. Orders that are issued later can be processed only in individual cases and after personal consultation.
How do I inform myself about the processing status of my order?
We will send you information about the processing status of your order by e-mail. Please note that the duration of the reimbursement procedure is approximately four to five months. In case of queries from the tax authorities in the state of refund, the duration is extended accordingly.
We will send you information about the processing status of your order by e-mail. Please note that the duration of the reimbursement procedure is approximately four to five months. In case of queries from the tax authorities in the state of refund, the duration is extended accordingly.
How long does the refund take after you submit your application?
Once your application has been successfully submitted to the Member State of refund, notification of acceptance or rejection of your application must be made within four to five months. In case of queries by the tax authorities in the state of refund, in case of an objection to the foreign tax assessment or in case of corrections of your application, the duration of the VAT refund procedure will be extended accordingly.
A binding statement about the final duration of the procedure is unfortunately not possible. Please therefore refrain from questions regarding the current processing status after we have submitted an application. We inform you regularly as soon as something has changed in the processing status of your application.
Once your application has been successfully submitted to the Member State of refund, notification of acceptance or rejection of your application must be made within four to five months. In case of queries by the tax authorities in the state of refund, in case of an objection to the foreign tax assessment or in case of corrections of your application, the duration of the VAT refund procedure will be extended accordingly.
A binding statement about the final duration of the procedure is unfortunately not possible. Please therefore refrain from questions regarding the current processing status after we have submitted an application. We inform you regularly as soon as something has changed in the processing status of your application.
When will I receive the refund amount paid to my account?
After acceptance of the claim by the tax authority in the State of reimbursement, the amount to be reimbursed must be paid within 10 days.
As your authorized representative, we will receive your refund amount provisionally. After setting off the compensation for our services, we will immediately pay you the balance to your account.
In doing so, we will inform you about the amount of the original amount paid out by the tax authority in the state of the refund, the amount of our fees and the amount of the balance after offsetting. Further information can be found in the final bill of charges, which we provide in your customer area. A shipment to you by e-mail is also done.
After acceptance of the claim by the tax authority in the State of reimbursement, the amount to be reimbursed must be paid within 10 days.
As your authorized representative, we will receive your refund amount provisionally. After setting off the compensation for our services, we will immediately pay you the balance to your account.
In doing so, we will inform you about the amount of the original amount paid out by the tax authority in the state of the refund, the amount of our fees and the amount of the balance after offsetting. Further information can be found in the final bill of charges, which we provide in your customer area. A shipment to you by e-mail is also done.
In doing so, we will inform you about the amount of the original amount paid out by the tax authority in the state of the refund, the amount of our fees and the amount of the balance after offsetting. Further information can be found in the final bill of charges, which we provide in your customer area. A shipment to you by e-mail is also done.
Information about the use of the website and the customer area
In order to be able to use our service VAT, you must create a customer account on our website. This happens during the placing of the order. Click on the field "In focus" on the field "Place order now".
After checking your identity, you will gain access to your personal customer area, where you To be able to inspect the contract documents.
If you lose your password, you can reset your password using your e-mail address provided upon registration. On the website, click on "Login" and then "Forgot your password?" And further instructions.
The following functions are offered by your personal customer area:
- History of your already submitted orders
- Overview of your contract documents
- Reapplication
