The VAT exemption for companies that provide universal postal services, for example postal services,

• promotes universal postal services and
• creates a level playing field among universal postal service providers.

Universal postal service providers offer at least one or all of the following services throughout the entire territory of the Federal Republic of Germany:

• Carriage of letter mail items weighing up to 2 kilograms with certain quality features;
• Carriage of addressed parcels weighing up to 10 kilograms;
• Carriage of addressed books, catalogs, newspapers and magazines up to a weight of 2 kilograms, if you also provide the services listed in the first two indents of this list.
• Registered and insured items.

For VAT exemption, you must first have a certificate from the Federal Central Tax Office (BZSt) for universal postal services in Germany. You can then apply for VAT exemption at your local tax office.