Value added tax remuneration
for foreign businesses - changes effective from 01.01.2010
In principle the procedure for applicants resident in non-EU countries (third countries) remains unchanged just as the service of written notification. It is recommended to applicants resident in third countries and their authorised agents respectively to use the Online Data Transfer in order to achieve a more efficient processing by submitting the data in advance electronically.
On the other hand applications for VAT refund by applicants resident in another EU-state can only be handed in in the respective state of residence (art. 19 of the Council Directive 2008/9/EC of 12/02/2008). The existing ways of submitting the application electronically, i.e. the 'Formularserver (ffw)', the Telemodule and the form USt1T in the on-line portal of the federal central tax office (BOP), cannot be used by the applicants resident in another EU-state with effect from 1/1/2010. Applications prepared via Formularserver (ffw) or BOP must be transmitted until 31/12/2009(!) at the latest. A transmission after this date is impossible.
In addition as from 1/1/2010 it is not possible to enter data in said application forms if an EU country code is used.
Notifications concerning applications transmitted after 1/1/2010 as well as notices of receipt according to Art. 19 of the Council Directive 2008/9/EC are sent solely as a pdf-file attached to an email. The email is sent to the e-mail address given in the application form as an address for electronic communication.
Please note:
If you intend to hand in requests for remuneration of the value added tax via the on-line portal of the federal central tax office (BOP) and haven't got any login details for BOP or EOP (Elster Online Portal) so far please apply for the login details in good time.
The information about the registration on the website " Online Data Transfer" applies analogously in this case.
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