FAQ Germany VAT
1. Why am I paying a VAT on the Congress Registration Fee?
You are paying a Value Added Tax (VAT) on the registration fee because it is required by the laws and regulations of the EU and its member states. They establish that VAT must be paid on the fees in the country where the congress is held.
2. Can the VAT be recovered?
Possibly. Only business companies from the European Union and from these Non-European countries can claim back the German VAT. To recover the VAT you must provide the details of your company – name, address, VAT number or Tax ID – for all expenses invoices and submit all original documentation to your company for its processing. This includes such things as Registration, Lodging and Food invoices.
3. What process should companies follow to recover the VAT?
a. EU Companies
EU companies must contact the Tax Administration of their own country for instructions regarding the conditions and process to follow for reclaiming the German VAT. There are also minimum VAT amounts that must be met.
For the refund applications for one to three quarters by an EU company the minimum amount is EUR 400. If the refund application relates to a refund period of a calendar year or the remainder of a calendar year, the amount of VAT may not be less than EUR 50. Please note that these amounts refer to ALL the VAT from the expenses incurred FROM ALL ITS EMPLOYEES in Germany for this congress and any other business-related VAT incurred in Germany.
b. Non-European Companies
The non-European companies have to submit the application for VAT refund directly to the German Federal Central Tax Office. Normally, the application must be filed online via the BZStOnline-Portal – BOP. To be able to file applications, prior registration for the procedure is required. Find information regarding the registration here.
The Non-European companies must make sure their application is received at the latest by 30 June 2020 for expenses incurred in 2019. There are also minimum VAT amounts that must be met.
The VAT refund must be at least EUR 1,000, unless the refund period is the calendar year or the last period of the calendar year. The refund for these refund periods must be at least EUR 500. Please note that these amounts refer to ALL the VAT from the expenses incurred FROM ALL ITS EMPLOYEES in Germany for this congress and any other business-related VAT incurred in Germany.
Pay attention the application for VAT refund must be supported by the Certification that the applicant is a taxable person registered for VAT or similar taxes issued by the tax authority from the country of his establishment (For example, in USA it is the form 6166 from IRS).