Germany has updated its VAT refund process for non-EU businesses, now allowing digital submission of eInvoices and VAT registration certificates via the BOP portal or storage devices. Effective immediately, the changes aim to streamline procedures, reduce paperwork, and enhance digital compatibility for refund applicants.
Germany Updates VAT Refund Process for Non-EU Businesses
Public
Germany
Author: Ivana Picajkić
Category:
Fiscal subject related
Views:
381
Content accuracy validation date:
22.05.2025
Content accuracy validation time:
08:13h
On 27 March 2025, Germany's Federal Ministry of Finance (BMF) announced updates to the VAT refund procedure for non-EU companies that want to reclaim German VAT.
The changes focus on simplifying the process and allowing more digital submissions, including:
Electronically transmitted invoices (eInvoices) are now accepted in the following ways:
- On a storage device (e.g., USB stick),
- Uploaded UploadedBOP Portal (either with or separately from the application form).
Important: All invoices must be submitted before the application deadline. Late submissions will be rejected.
Electronically issued VAT registration certificates are now accepted if they match the official format of Form USt 1 TN Model.
The updated rules apply to all current refund cases and take effect immediately.
These changes are meant to improve efficiency, reduce paperwork, and support a more digital-friendly process for non-EU businesses seeking VAT refunds in Germany.
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