The regulations for VAT exemptions are widely described in the German VAT Act. In the following the most relevant keywords are listed.
VAT exempt with recovery of VAT on underlying costs
The following are VAT exempt in Germany, but recovery of VAT on underlying costs is possible:
- Ìý
•ÌýÌýÌýÌý Export sales and job processing on export goods.
- Ìý
•ÌýÌýÌýÌý Intra-EU supplies.
- Ìý
•ÌýÌýÌýÌý Sales for maritime navigation and aviation.
- Ìý
•ÌýÌýÌýÌý Transborder forwarding.
- Ìý
•ÌýÌýÌýÌý Forwarding from and to the Azores and Madeira.
- Ìý
•ÌýÌýÌýÌý Other services brought to foreign entities referring to imported goods which are allowed for temporary disposal.
- Ìý
•ÌýÌýÌýÌý Delivery of gold to central reserve banks.
- Ìý
•ÌýÌýÌýÌý Deliveries to VAT-exempt warehouses and certain services on goods in these warehouses.
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Web page updated on 24 Aug 2024 15:13