Germany: New, stricter requirements for VAT refunds | KPMG | GLOBAL

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.

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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

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