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Schleswig-Holstein

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Selected service: As an international organization or its member, apply for exemption from VAT in other EU member states
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As an international organization or its member, apply for exemption from VAT in other EU member states

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)

Service Description

As an international organization, you can be exempt from VAT in other member states of the European Union under certain conditions.

As an international organization, you enjoy VAT privileges in Germany. In addition, you can apply for exemption from foreign VAT within the European Union (EU). The scope of the exemption depends on the scope of your domestic privileges.
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

Process flow

Submit your application by post:

  • The European Union has published a standardized form in the most important languages of the Union. Request the form from the Federal Central Tax Office using their contact form.
  • Complete the form and send it by post to the BZSt together with the required documents.
  • The BZSt will decide on the scope of the exemption from foreign tax and will inform you of its decision in the form of a certificate.
  • Forward this certificate to the foreign company. The company is then entitled to leave the turnover tax-free or to pay you any tax already paid. The company keeps the certificate as proof for its competent tax authority.
Requirements

Applications can be submitted by

  • international organizations and intergovernmental bodies whose founding agreement or 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.
Which documents are required?
  • Documents relating to the intention to purchase a good or service: for example, cost estimates or offers
  • if the goods have already been purchased or the service has already been provided: Invoice showing the nature of the goods or service and the price and amount of tax
What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

Application: The application must be submitted by December 31 of the year following the turnover.

Processing duration

usually 1 to 3 weeks

Legal basis
Appeal
  • Addendum
Applications / forms

Forms: yes

Online procedure possible: no

Written form required: yes

Personal appearance required: no

Weiterführende Informationen
Author
Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Teaser

As an international organization, you can be exempt from VAT in other member states of the European Union under certain conditions.

Process flow

Submit your application by post:

  • The European Union has published a standardized form in the most important languages of the Union. Request the form from the Federal Central Tax Office using their contact form.
  • Complete the form and send it by post to the BZSt together with the required documents.
  • The BZSt will decide on the scope of the exemption from foreign tax and will inform you of its decision in the form of a certificate.
  • Forward this certificate to the foreign company. The company is then entitled to leave the turnover tax-free or to pay you any tax already paid. The company keeps the certificate as proof for its competent tax authority.

Requirements

Applications can be submitted by

  • international organizations and intergovernmental bodies whose founding agreement or 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.

Which documents are required?

  • Documents relating to the intention to purchase a good or service: for example, cost estimates or offers
  • if the goods have already been purchased or the service has already been provided: Invoice showing the nature of the goods or service and the price and amount of tax

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

Application: The application must be submitted by December 31 of the year following the turnover.

Processing duration

usually 1 to 3 weeks

Legal basis

Appeal

  • Addendum

Applications / forms

Forms: yes

Online procedure possible: no

Written form required: yes

Personal appearance required: no

Weiterführende Informationen

Author

Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

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