Germany

Germany

The European Commission is to refer Germany to the European Court of Justice considering that Germany’s national legislation in respect of VAT refunds is discriminatory against non-EU operators.

Under German VAT legislation, taxable persons established outside the EU must personally sign the application form to be VAT refunded, whilst EU established entities can authorise a third person to sign or submit their refund form to recover VAT. There is no provision under EU legislation which requires VAT refund forms to be personally signed. According to the EU Commission, requiring a personal signature from non-EU operators can make it excessively difficult for non EU established persons/entities to obtain a VAT refund.