Section 5: Taxation

§ 18g Submission of an application for a refund of input VAT in another Member State

A taxable person resident in Germany, who is entitled to submit applications for the refund of input VAT in accordance with Council Directive 2008/9 EC of 12 February 2008, which lays down detailed rules for the refund of VAT according to Directive 2006/112/EC to taxable persons not established in the Member State of refund but established in another Member State, shall be required to transmit this application to the Federal Central Tax Office, pursuant to the requirements of the Tax Data Transmission Ordinance, using the official data set via the officially designated interface. The taxable person must calculate the tax for the refund period himself. § 18 paragraph 4f shall apply accordingly. If the Federal Central Tax Office does not forward the application to the Member State of refund, the notification regarding the rejection is notified by provision for data retrieval according to § 122a in connection with § 87a paragraph 8 of the Fiscal Code. In deviation from Section 122a paragraph 2 of the Fiscal Code, the Federal Central Tax Office may only grant a request for one-time notification by post in accordance with Section 122a paragraph 2 of the Fiscal Code in order to avoid undue hardship and may notify the decision by post until the request is revoked.