Source: BUS Sachsen-Anhalt (Linie6Plus)

Checking the conditions for VAT exemption

Description

Tax exemptions apply in order to avoid making services for important areas of everyday life such as rent and medical treatment more expensive.
For example, the following are exempt from VAT

Renting of apartments,
insurance services,
cultural services,
educational services,
medical treatment services,
care and nursing services,
child and youth welfare services.

The tax office checks whether the respective legal requirements for VAT exemption are met based on the information provided by the taxable person. On the one hand, this includes personal requirements, for example that medical treatment services are provided by a doctor or a member of a medical profession. On the other hand, there may be factual requirements, for example that the services provided to children and young people are services in accordance with the German Social Code, Book Eight (SGB VIII).
Proof that the other requirements for VAT exemption for cultural or educational services are met must be provided to the tax office in the form of a certificate.

Prerequisites

The requirements for the individual tax exemptions vary greatly and are regulated individually in the VAT Act. The use of some tax exemptions sometimes requires separate certificates. These are issued by the competent authorities in the respective federal states or the federal government.
If in doubt, please contact the tax office responsible for you.

Required documents

The documents or evidence that may be required for the application of the respective VAT exemption can be found in the respective exemption standard. For example, a care facility must submit a care contract for the VAT exemption of care services.

Fees (costs)

There are no costs for you.

Exceptions are any certificates required for cultural and educational benefits. Fees may be charged by the competent authorities of the federal states for these certificates.

Deadlines

The general tax return deadlines apply.

Processing time

usually up to 2 months

Legal remedy

Appeal against the tax assessment notice
Detailed information on how and within what period you can lodge an objection can be found in the information on legal remedies attached to the tax assessment notice.
Fiscal court action

Responsible body

Contact the tax office.

The requirements for the individual tax exemptions vary greatly. You often need certificates for tax exemption, which are usually issued by the state administration office.