Bundeszentralamt für Steuern

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Value Added Tax (VAT)

In the area of ​​sales tax, the BZSt issues, among other things, identification numbers required for business activities, receives summary reports and carries out an input tax reimbursement procedure for entrepreneurs.

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Value Added Tax (VAT) number

Businesses who provide or receive goods and services within the European single market require a value-added tax identification number (VAT ID No.) for processing.

Possession of a valid VAT ID No. …

One-Stop-Shop, non-Union scheme

Businesses not established in the EU that are liable for payment of the tax as persons supplying services (up to June 30, 2021 telecommunications, radio and television broadcasting services or …

Import One Stop Shop

The Import One Stop Shop scheme is a special arrangement in the field of value added tax that is aimed at businesses performing distance sales of goods imported from third countries in consignments …
VAT refund

VAT refund procedure

VAT (value-added tax) must be paid for purchases of goods and services in many countries. The input VAT refund procedure offers companies, embassies/consulates, and international organizations the …

Recapitulative statement

Supplies of goods and/or other services in the EU single market are performed with exemption from VAT in the country of origin, fulfilling certain conditions. In the country of the customer, these …

Records according to Art. 47i Regulation (EU) 904/2010

Taxpayers who participate in the One-Stop-Shop Schemes (EU Scheme, Non-EU Scheme and Import OSS) are subject to the record-keeping obligations pursuant to Art. 369, 369k and 369x of Directive …