VAT; application for exemption in other EU member states for international organizations or their members

As an international organization, you can be exempt from VAT in other member states of the European Union under certain conditions.

Street address

An der Küppe 1
53225 Bonn

Postal address

An der Küppe 1

53225 Bonn

Mehr zur Behörde

As an international organization, you enjoy VAT privileges in Germany. In addition, you can apply for exemption from foreign VAT within the European Union (EU). The scope of the exemption depends on the scope of your domestic privileges.
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

Applications can be submitted by

international organizations and intergovernmental bodies whose founding agreement or 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
- Unterlagen zur Absicht des Erwerbs einer Ware oder Dienstleistung: zum Beispiel Kostenvoranschlag oder Angebote
- wenn die Ware bereits gekauft oder die Dienstleistung bereits erbracht wurde: Rechnung, aus der die Art der Ware oder der Dienstleistung sowie der Preis und die Höhe der Steuer hervorgehen

Submit your application by post:

The European Union has published a standardized form in the most important languages of the Union. Request the form from the Federal Central Tax Office using their contact form.
Complete the form and send it by post to the BZSt together with the required documents.
The BZSt will decide on the scope of the exemption from foreign tax and will inform you of its decision in the form of a certificate.
Forward this certificate to the foreign company. The company is then entitled to leave the turnover tax-free or to pay you any tax already paid. The company keeps the certificate as proof for its competent tax authority.