Applications for compensation can be submitted by

• Companies based in other EU Member States

Further requirements:

• You are registered for VAT in an EU member state
• You have neither your registered office nor your management in Germany
• You do not have a permanent establishment in Germany from which taxable sales are made in Germany
• You are not registered for VAT in Germany during the remuneration period
• You do not carry out any sales in Germany, with the exception of
  • deliveries and services for which the recipient of the service is liable for VAT and must pay it to their tax office or
  • transactions that are subject to individual transport taxation or
  • intra-Community acquisitions and subsequent deliveries as part of an intra-Community triangular transaction
  • Services that fall under the regulations of the Mini-One-Stop-Shop
    • telecommunications, broadcasting and television services or services provided by electronic means
    • to private individuals in another member state of the European Union in return for payment
• the remuneration period must cover at least 3 consecutive calendar months in a calendar year
  • the period may be less than 3 months if it is the remaining period of the calendar year
• the remuneration period may not exceed one calendar year
• the periods of applications may not overlap
• You must apply for at least EUR 400.00 remuneration
  • for a remuneration period that covers the calendar year or the last period of a calendar year, you must apply for at least EUR 50.00 in remuneration