Germany: New, stricter requirements for VAT refunds - KPMG Global
Share with your friends

Germany: New, stricter requirements for VAT refunds

Germany: New, stricter requirements for VAT refunds

Companies have until 30 September 2017 to submit value added tax (VAT) refund applications in EU Member States for 2016. In Germany, there are new, more stringent legal requirements that foreign companies must satisfy with respect to their VAT refund claims.


Related content

The new requirements address concerns that flow from to a decision of the Lower Tax Court of Cologne, and that require a VAT refund application must include:

  • Scanned copies of the original invoices and import documents if the payment for the import transaction is €1,000 or more
  • Concerning invoices for purchases of fuel, the amount of the transaction must be €250 or more
  • Complete documents (e.g., invoices that are missing individual pages will be consider to be incomplete)

A decision of the German Federal Tax Court (BFH) also reveals how thorough and detailed the applications for VAT refunds need to be.


Read a September 2017 report [PDF 243 KB] prepared by the KPMG member firm in Germany

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


Request for proposal