Value-added tax; applying for a refund as an international organization or its member

As an international organization and as its member, you can have your VAT refunded in Germany under certain conditions.

Formular "Antrag auf Erstattung indirekter Steuern - Internationale Organisation (010182)"

This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.
Formular "Antrag auf Erstattung der Umsatzsteuer für Mitglieder diplomatischer Missionen / berufskonsularischer Vertretungen, internationaler Organisationen oder zwischenstaatlicher Einrichtungen (010161)"

This form can be submitted electronically (e.g. via a secure contact form using your user account with login via the electronic ID function or the ELSTER certificate) or handwritten and signed in paper form to the responsible authority.

For contact details of the responsible authoritiy and local valid information select under "Select location" a location.

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). A 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.

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
- Originalrechnungen
- Nachweise über Zahlung der Rechnungen, zum Beispiel Kontoauszüge

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.

There are no costs for you.

The application must be submitted by 31.12. of the year following the turnover.
Example: You received a purchased good or service in August 2018. You must submit the application for reimbursement by 31.12.2019 at the latest.