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Updated 06/12/2017

Germany - VAT Refunds

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Categories of expenditure that do not allow for VAT refunds

Some categories of expenditure do not allow for VAT refunds; in Germany, these categories are as follows:

  • Expenditure for non-business use (i.e. when use of the goods for company purposes is less than 10%).
  • Business entertainment expenses in so far as they are considered inappropriate according to generally accepted views.
  • Expenditure on gifts to persons who are not employees of the taxable person. This does not apply if the total purchase price or production cost of the goods gifted to the recipient during the financial year is not more than EUR 35.
  • Expenses related to facilities of the taxable person in so far as they are for hospitality, accommodation or entertainment for persons who are not employees of the taxable person (guest houses) and are located outside the place of operation of the taxable person.
  • Expenditure relating to hunting or fishing, for sailing yachts or motor yachts and for similar purposes, and for the related hospitality.
  • Other expenses relating to the lifestyle of the taxable person or other persons, in so far as they are considered inappropriate according to generally accepted views.
  • Expenses in relation to fuels under the input tax refund procedure for taxable persons not established in the EU.
  • All expenditure under the input tax refund procedure for taxable persons not established in the EU, if the country where that taxable person is established levies VAT or a similar tax and does not refund to businesses established in Germany the VAT levied on supplies and services received (non-reciprocity).

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