Representation of domestic applicants

Different requirements for representing applicants must be fulfilled in other EU Member States. These requirements can be read in detail on the preference list. You can also find information on the list about EU Member States in which a power of attorney is to be submitted.

For applications in Non-EU Member States (third countries), please inform yourself in the country of refund about the requirements for representing an applicant in VAT refund procedures.

Representation of foreign applicants

EU Member States

VAT refund applications from applicants from other EU Member States are to be submitted via the online portal in the Member State of the place of business. Please contact the competent foreign authority for information on the access requirements.

A valid power of attorney is required for representing an applicant from another EU Member State. The power of attorney should normally be submitted in electronic form. If it is not technically possible to transmit the power of attorney along with the application via the portal of the Member State of establishment, please submit the power of attorney by e-mail as scanned document or by letter post to the Federal Central Tax Office (BZSt).

If the refund amount is to be paid to a third party, a written power of attorney to receive money (payment instruction) is required. Please submit the power to receive money along with the application. If that is not technically possible, please send the power to receive money electronically or in writing. Please always indicate the reference number of the application associated with the power to receive money. Important: If you do not indicate the reference number, the power to receive money cannot be assigned to the application and will not be considered.

Non-EU Member States (third countries)

VAT refund applications from applicants from third countries are to be submitted via the BZSt online portal. You can find detailed registration information in the "VAT refunds – electronic data transmission" topic area.

In a corporate group (group of companies), a group company based in Germany can represent another company of the same group of companies in the VAT refund procedure. You can find more information under "VAT refund – businesses from Non-EU Member States (third countries)."

A valid power of attorney in written form must be submitted for representation. Please submit the power of attorney along with the supporting documents.

If the refund amount is to be paid to a third party, a written power to receive money (payment instruction) is required. Please submit the original power to receive money along with the supporting documents.

Access to the BZSt online portal (BOP)

VAT refund applications from domestic businesses and from third-country businesses are to be submitted electronically to the Federal Central Tax Office (BZSt). The BZSt online portal is available for this purpose. You can log into the BOP if you already have access data from "Mein ELSTER."

You need only one access to the BOP to be able to transmit applications from your clients, i.e. you do not need separate access for each client.

If you do not have access data yet, you must register first. You can find detailed registration information in the "Electronic data transmission" topic area.