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Source: BUS Sachsen-Anhalt (Linie6PLus)

Apply for VAT exemption

Description

The Value Added Tax Act provides for numerous tax exemption provisions, each of which is linked to the conditions specified in § 4 of the Value Added Tax Act.

For example, the following are exempt from VAT:

  • rental of apartments,
  • Insurance
  • cultural achievements,
  • educational achievements,
  • medical treatment services or
  • Care and nursing services.

As a rule, the exemption of the supplies excludes the deduction of input tax. The VAT that an entrepreneur pays to other entrepreneurs when purchasing goods and services can therefore not be refunded by the tax office.

Insofar as exempt transactions are supplied to other entrepreneurs, the application of individual tax exemptions may be waived under certain conditions. The details are regulated by § 9 of the Value Added Tax Act.

Contact the tax office.

The requirements for the individual tax exemptions are very different. For the tax exemption, you often need certificates, which are usually issued by the State Administration Office.

The requirements for the individual tax exemptions are very different and regulated individually in § 4 of the Value Added Tax Act. The use of the tax exemption according to § 4 No. 20 and 21 of the Value Added Tax Act partly requires certificates issued by the competent authorities in the respective Länder.

In case of doubt, please contact the tax office responsible for you.

Basically none.

The certificates issued by the relevant competent authorities for the purposes of tax exemption in accordance with § 4 No. 20 and 21 of the Value Added Tax Act are subject to a fee.

The general tax return deadlines apply.

The text was automatically translated based on the German content.

Bavarian State Ministry of Finance and Homeland

No authority found