What can be recovered?

The usual services on which VAT can be reclaimed include:

  • Travel expenses such as hotels, meals and car rental  
  • Conferences
  • Training sessions/courses
  • Exhibitions/trade fairs, consulting fees and marketing (varies from country to country)
Download
Download VAT chart
MWST Tabelle 2017 CB Deutschland.pdf
Adobe Acrobat Dokument 176.6 KB

Other countries which the requirements (in principle) fulfil:

Download
List reciprocity
VST Vergütung - Gegenseitigkeit.pdf
Adobe Acrobat Dokument 215.6 KB

However, some of the mentioned countries are subjected to a different tax system and therefore a VAT refund is not possible/practicable. 

Submission deadlines for applicants based in Germany

These must be observed, as an application that is filed late is strictly rejected by the authorities and the VAT is therefore «lost» as a result.

 

The following list gives an overview of when the authorities must receive the VAT applications by at latest:


EU countries

The deadline to submit the claim is at the end of September in the following calendar year.

That means that the deadline for invoices dated in 2016 is the 30th of September 2017

 

Non-EU countries (e.g. Switzerland, Norway)

The deadline to submit the claim is at the end of June in the following calendar year.

That means that the deadline for invoices dated in 2016 is the 30th of June 2017.

 

Special deadlines:

Austalia: 4 years retrospectively

Bosnia and Herzegovina: 14 months retrospecitvely

Iceland: 31.12.,  6 years retrospectively possible

Canada: 1 year from the date of invoice

Netherlands: 30.09., 5 years retrospectively after initial application possible