Value-added tax / Refund of input VAT

  • VAT regulations are complex and the national courts as well as the European Court often issue new decisions. Nevertheless, the correct handling of your VAT matters is important to avoid tax claims or financial penalties.
  • When making cross-border transactions it is necessary to define which country is entitled to charge VAT. If, for example, the place of delivery or performance is situated abroad under the terms of the VAT Law Act, Germany has no right to claim VAT.
  • VAT on transactions is mainly harmonised within the EU member states. However, the VAT regulations are not identical. Especially tax rates and formalities can differ.
  • We are experienced in this area and happy to help you with any questions you may have in this regard.

Refund of input VAT

  • If you pay input VAT outside your home country you may be entitled to a refund.
  • A special formal process is required in order to obtain the refund.
  • We will undertake all the necessary steps on your behalf.

Amendments of VAT since 1 January 2010

  • New rules were introduced on 1 January 2010 that may affect your business.
  • According to the new regulations, a service rendered to a company based outside your home country is generally subject to VAT in the EU member state where the recipient has its seat.
  • Exceptions to this principle affect, for example, services related to real property or scientific and artistic performances.
  • We will be happy to inform you on any further changes that are of interest to you.