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Entrepreneurs who live outside Germany and want a refund of German VAT paid in 2006 must scramble June 30, 2007, is the deadline for filing a claim 2006 German VAT The same is valid for German entrepreneurs based request a refund of foreign VAT.
Umsatzsteuer Value Added Tax is a tax levied at each manufacturer's economic stage to the retailer and ultimately borne by the final consumer Depending on the type of product or service, German VAT of 7 or 19 until December 31, 2006 16 is charged.
Contractors registered in Germany may deduct VAT paid in VAT applied to consumers Therefore, VAT is only a transport element in common for entrepreneurs.
For entrepreneurs who are not registered in Germany because they are not resident in Germany and don t realize revenue in Germany, the VAT paid in Germany is no element of transit initially, however, Germany and all other EU countries are bound by EU regulations 8 to refund VAT paid by a foreign entrepreneur in certain circumstances.
This 8th EU regulations has been transferred into German law in Article 18 sec 9 Umsatzsteuergesetz UStG code German VAT.
In accordance with article 18 sec 9 USTG entrepreneurs who are not resident in Germany and does not provide income that is subject to German VAT can request a refund of VAT paid in Germany.
First, it concerns entrepreneurs who paid traveling costs and fair trade in Germany in 2006, but it is also possible for foreign entrepreneurs who bought ie material and equipment, consultancy and telecommunications services, etc. . In Germany.
The refundable amount for VAT depends on the residence of the entrepreneur, because there are differences between those who are resident in another EU country and those residing in a so-called third countries.
EU residents can claim a refund of the German VAT for a period of at least 3 consecutive months in a calendar year The need refundable VAT amount to 200 or more 20 or more if the application period is the year civil.
Non-EU residents third country residents can claim a refund if the country of residence didnt VAT system or paid German VAT is not deductible in this system.
The German Ministry of Finance has published a table of countries that meet the requirements of a VAT table includes for example the United States, Canada, Switzerland, Norway, Korea who are residents of these countries are eligible for a refund of the German VAT is VAT on fuel.
In addition, as required refundable VAT amount to 500 or more for a period of at least 3 consecutive months or 250 or more if the application period is the calendar year.
Responsible for reviewing the application forms is Bundeszentralamt fuer Steuern Bundeszentralamt fuer Steuern The site also provides a download application forms, however, a complete online application is not possible because it is mandatory to attach the original invoices the VAT refund is requested for.
Furthermore, a certificate from a foreign institution must be attached certifying that the applicant is registered as a contractor and has a valid tax number.
As mentioned above, the deadline for filing a claim for reimbursement of VAT paid in 2006 is June 30, 2007 extensions are not possible The refund request will be reviewed within 3 to 6 months after the reimbursement will be paid and the original invoices be sent to the applicant.
As said earlier, the VAT refund procedure is mandatory in all EU countries Therfore, it also works vice versa German based entrepreneurs can request a refund of VAT paid in other EU countries Date Deadline for submission of a request for reimbursement in 2006 in other EU countries is also June 30, 2007, however, the minimum amount that must be achieved to apply varies by country.
It is recommended to contact the competent tax authorities or tax accountant for more information or advice.
Martin Brown is a tax consultant Steuerberater graduated in Duisburg For details, see the article above contains general information and should not be considered legal advice.
Umsatzsteuer Value Added Tax is a tax levied at each manufacturer's economic stage to the retailer and ultimately borne by the final consumer Depending on the type of product or service, German VAT of 7 or 19 until December 31, 2006 16 is charged.
Contractors registered in Germany may deduct VAT paid in VAT applied to consumers Therefore, VAT is only a transport element in common for entrepreneurs.
For entrepreneurs who are not registered in Germany because they are not resident in Germany and don t realize revenue in Germany, the VAT paid in Germany is no element of transit initially, however, Germany and all other EU countries are bound by EU regulations 8 to refund VAT paid by a foreign entrepreneur in certain circumstances.
This 8th EU regulations has been transferred into German law in Article 18 sec 9 Umsatzsteuergesetz UStG code German VAT.
In accordance with article 18 sec 9 USTG entrepreneurs who are not resident in Germany and does not provide income that is subject to German VAT can request a refund of VAT paid in Germany.
First, it concerns entrepreneurs who paid traveling costs and fair trade in Germany in 2006, but it is also possible for foreign entrepreneurs who bought ie material and equipment, consultancy and telecommunications services, etc. . In Germany.
The refundable amount for VAT depends on the residence of the entrepreneur, because there are differences between those who are resident in another EU country and those residing in a so-called third countries.
EU residents can claim a refund of the German VAT for a period of at least 3 consecutive months in a calendar year The need refundable VAT amount to 200 or more 20 or more if the application period is the year civil.
Non-EU residents third country residents can claim a refund if the country of residence didnt VAT system or paid German VAT is not deductible in this system.
The German Ministry of Finance has published a table of countries that meet the requirements of a VAT table includes for example the United States, Canada, Switzerland, Norway, Korea who are residents of these countries are eligible for a refund of the German VAT is VAT on fuel.
In addition, as required refundable VAT amount to 500 or more for a period of at least 3 consecutive months or 250 or more if the application period is the calendar year.
Responsible for reviewing the application forms is Bundeszentralamt fuer Steuern Bundeszentralamt fuer Steuern The site also provides a download application forms, however, a complete online application is not possible because it is mandatory to attach the original invoices the VAT refund is requested for.
Furthermore, a certificate from a foreign institution must be attached certifying that the applicant is registered as a contractor and has a valid tax number.
As mentioned above, the deadline for filing a claim for reimbursement of VAT paid in 2006 is June 30, 2007 extensions are not possible The refund request will be reviewed within 3 to 6 months after the reimbursement will be paid and the original invoices be sent to the applicant.
As said earlier, the VAT refund procedure is mandatory in all EU countries Therfore, it also works vice versa German based entrepreneurs can request a refund of VAT paid in other EU countries Date Deadline for submission of a request for reimbursement in 2006 in other EU countries is also June 30, 2007, however, the minimum amount that must be achieved to apply varies by country.
It is recommended to contact the competent tax authorities or tax accountant for more information or advice.
Martin Brown is a tax consultant Steuerberater graduated in Duisburg For details, see the article above contains general information and should not be considered legal advice.
Germany VAT refund How to get a refund of foreign VAT Entrepreneurs who reside outside, Germany, redemption, foreign, contractors.