Applications for remuneration may be submitted by:

• Companies based in other EU Member States.

Further requirements:

• You are registered for VAT purposes as an entrepreneur 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 purposes in Germany during the refund period.
• You do not carry out any sales in Germany, with the exception of
  • Deliveries and services for which the recipient of the service owes sales tax and must pay it to his tax office, or
  • transactions that are subject to individual transport taxation or
  • intra-Community acquisitions and subsequent supplies within the framework of an intra-Community triangular transaction
  • Services that fall under the regulations of the Mini-One-Stop-Shop
    • telecommunications, radio and television broadcasting services or services supplied by electronic means
    • to private individuals in another Member State of the European Union for consideration
• 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 period of remuneration may not exceed one calendar year
• the periods of applications may not overlap
• You must claim at least EUR 400.00 remuneration
  • if the period of remuneration covers the calendar year or the last period of a calendar year, you must apply for a remuneration of at least EUR 50.00.