Source: BUS Sachsen-Anhalt (Linie6Plus)

Apply for a VAT refund as an international organization or its member

Description

If you, as an international organization or one of its members, purchase goods and services from German companies, you will pay VAT on them. This can be refunded to you on application by the Federal Central Tax Office (BZSt). Direct VAT exemption is not possible.
International organizations are founded by the states participating in them, for example the World Health Organization or the International Labour Organization. Common tasks are, for example

Research
Administrative work, such as patent applications or monetary and air traffic control tasks

Depending on the organization, the procedure is based on different legal bases, for example on privilege protocols, headquarters agreements, individual agreements or the European Union (EU) VAT Directive.

Prerequisites

Applications can be submitted by

international organizations and intergovernmental bodies whose founding agreement, privilege protocol or headquarters agreement provides for relief from VAT

Further requirements:

The supplies and other services used are intended and suitable for the official use of the international organization or its members.
The amount of VAT to be charged under German law after conversion at the official exchange rate must exceed EUR 25.00 per invoice.

Required documents

Original invoices
Proof of payment of invoices, for example bank statements

Addendum

Responsible body

Federal Central Tax Office (BZSt)

Applications / Forms

Forms: yes

Online procedure possible: no

Written form required: yes

Personal appearance required: no

Procedure

Submit your application for a VAT refund by post:

The application can be made informally. It must contain the following information:
- Reference to the respective legal basis,
- A list of the invoices,
- the total costs and VAT amounts contained in the invoices
- the total amount requested and
- your bank account details.
To simplify matters, you can use the forms provided by the Federal Central Tax Office on the Internet:
- "Application for Refund of Indirect Taxes - International Organization (010182)" or
- "Application for refund of VAT for members of diplomatic missions / professional consular posts, international organizations or intergovernmental institutions (010161)"
Send the application together with the required documents to the Federal Central Tax Office.
You will receive the original invoices and proof of payment together with the decision on your application.
The BZSt will transfer the amount to be refunded to the account you specified in your application.