Purchasing VAT-free in Germany as a traveller from a non-EU state

Service Description

Travellers from third countries (non-member states of the European Union) can make purchases in Germany free of VAT under certain conditions from a goods value of EUR 50.01. For travellers residing in Northern Ireland, tax-free shopping is excluded.

If you make purchases on private trips to Germany, you must initially pay the full price including VAT when making the purchase, but you can have the tax refunded.

The VAT exemption does not apply to goods that are used to equip or supply private means of transport (e.g. car, motorboat, aircraft). This includes, for example, bumpers, wing mirrors, fuel or care products. Services such as hotel accommodation and restaurant visits are also excluded from the exemption.

In order to be able to have the tax refunded, you must present the form "Export and Purchaser Certificate for VAT Purposes in the Case of Exports in Non-Commercial Travel (Section 6 (3a) UStG)" completed by your dealer or the cash or invoice receipt to a border customs office before leaving the customs territory of the Union. If the requirements are met, the border customs office will confirm that the goods have been exported on time and that you are a buyer from a third country (export and buyer confirmation).

On presentation of the export documents confirmed by the customs office to the dealer, the dealer can refund the sales tax to you. Alternatively, you can have the sales tax refunded by a service company. This company pays the tax amount after deducting a processing fee (primarily at airports) on presentation of the export documents confirmed by customs.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Generalzolldirektion (GZD), Dienststellensuche Zoll

Address
Carusufer 3-5
01099 Dresden, Stadt
Telephone
+49 228 303-26020
Telephone
+49 228 303-26030
Fax
+49 351 44834-590
DE-Mail
auskunft-zoll.gzd@zoll.de-mail.de
Opening times

Office hours:

Monday 08:00 - 17:00

Tuesday 08:00 - 17:00

Wednesday 08:00 - 17:00

Thursday 08:00 - 17:00

Friday 08:00 - 17:00