General information on German VAT refunds

In Germany the amount paid for merchandise includes 19% value added tax (VAT). The VAT can be refunded if the merchandise is purchased and exported by a customer who resides outside the European Union. Please note that in order to qualify for tax-refund, the merchandise has to be exported within three months of purchase. The VAT refund granted to the seller. The seller usually passes it on to the customer, but there is no legal obligation to do so.

Before you purchase any goods in Germany, you should inform the retailer that you intend to export the goods to a country outside the European Union. With your receipt, you will then receive a so-called “Ausfuhrbescheinigung” (export papers) or a Tax Free Shopping Check.

Please note that export papers can only be issued for goods purchased in Germany, i. e. not for goods purchased in other EU countries.

When leaving the European Union – through Germany only – the export papers or the Tax Free Shopping Check plus

• the original receipt of the store
• the purchased goods (unused/unworn in its original packaging and with price tag)
• your passport showing residence outside the EU
• and the used tickets as proof of stay in Germany

have to be presented to the Customs Service at the airport (you must leave Germany on a non-stop flight to a country outside the EU). The export papers will be stamped after the goods have been examined. As you do have to show the goods, please make sure that they are in your carry on luggage (your suitcases will already have been checked in!).

After you have left Germany, the stamped invoice should be sent back to the store in Germany where the merchandise was purchased. For the Tax Free Shopping Check, you may be able to obtain a cash refund if they have an office at the airport. Otherwise the check should be sent to the address on the back of the Tax Free Shopping Check where you will find detailed instructions for the refund.

Certification by German diplomatic or consular mission (exception)

In very rare exceptional cases, you might get the export papers certified by a German diplomatic or consular mission. A plausible explanation has to be given in writing why it was not possible to receive the export stamp at the port of departure from Germany.

The same procedure as at the customs service applies:

• original receipt
• export papers or Tax Free Shopping Check
• purchased goods (unused/unworn in its original packaging and with price tag)
• and your passport together with proof of residency

have to be presented to a consular officer for inspection.

There is a fee of 36 Euros for the seal on each individual invoice. It is therefore advisable to refrain from applying for a VAT refund if the refund amount is less than 36 Euros.

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