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Germany – Regulations re Covid-19

By November 27, 2020July 10th, 2021No Comments

Due to the COVID pandemic the following provision has been made for applicants for refunds of VAT from EU Member States. In order to mitigate the economic consequences of the COVID 19 pandemic, the following applies in cases where businesses or their agents were unable to…

I) Due to the COVID pandemic the following provision has been made for applicants for refunds of VAT from EU Member States. In order to mitigate the economic consequences of the COVID 19 pandemic, the following applies in cases where businesses or their agents were unable to submit applications relating to the calendar year 2019 by 30 September 2020:

There will be facilitated restitution under previous conditions until 31 December 2020 due to the pandemic.

For a restitution it is necessary to submit the application relating to the calendar year 2019 to the Member State of establishment as soon as possible (at the latest by 31 December 2020) and briefly explain why it was not possible to meet the application deadline. 

Restitution under previous conditions is also possible due to technical reasons (because of “portal crashes” or the like). 

For receipts/invoices relating to the calendar year 2019, the following exception applies: these receipts may be submitted after the application deadline. If applications for the calendar year 2019 are not accompanied by the receipts or if the receipts are incomplete, the BZSt will ask the applicant or the agent to submit the missing documents. Please note that interest will be paid at the earliest four months and ten working days after all necessary receipts have been submitted. To reduce the processing time for the applications it is useful to submit the receipts together with the application for 2019 or at least to submit the receipts electronically as soon as possible without waiting for the request from the BZSt.

II) For further information please visit our website: https://www.bzst.de/EN/Businesses/VAT_Refund/Businesses_From_EU_Member_States/businesses_from_eu_member_states_node.html For applicants from Non-EU Member States there will be facilitated restitution as under previous conditions until 31 December 2020 due to the COVID pandemic.

If businesses or their agents were unable to submit applications relating to the calendar year 2019 by 30 June 2020, they should submit the application and the necessary original documents as soon as possible and briefly explain why they were unable to meet the application deadline.

 

For further information please visit our website: https://www.bzst.de/EN/Businesses/VAT_Refund/Businesses_Non_EU_Member_States/businesses_from_non_eu_member_states_node.html 

The above information was kindly provided by the German Tax Administration to the IVA.