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The cookies used on this website are used for the technical provision and optimisation of the website. Privacy statement. On the following pages you can find information on technical issues such as browser compatibility or downloading files, as well as hints on how to use the forms and regulations. Locate the German customs office that has competence in the matter concerning you, including opening hours and contact details, in the Customs Office List COL provided on-line by the European Commission.
Your search item. As a non-EU resident visiting Germany you are exempted from sales tax when shopping in this country. Under certain conditions the purchase of goods from retailers is free of sales tax:. Here, your nationality is irrelevant - what matters is your place of residence only. For example, a Swiss national who is living in Germany cannot shop tax-free in this country.
Since the customs authority only confirms the export made by a person residing in a third country, the stamp itself does not indicate that the trader has been granted a VAT exemption, which he could then pass on to clients. The value limit will be removed again once automated confirmation of the export of goods by a person resident in the third country is possible.
An dedicated IT system is currently being developed, but it is not yet possible to say when it will be operational. The customs offices are at your disposal for questions concerning the stamping of documents. Questions can also be sent to the following e-mail address: info. Please understand that the customs administration cannot answer any questions you may have regarding this VAT exemption procedure, as it does not lie in its scope of responsibility.
Even when you claim tax exemption for your purchases you must first pay the full purchase price including the turnover tax. The retailer will reimburse you the turnover tax once he receives proof that the goods have been properly exported. If you are intending to shop tax-free in Germany you would be well-advised to print out the form and take it with you. Not every shop keeps it in stock. Since not every shop will have that form readily available, you would be well advised to download and print it in advance so you can bring it along.
For exceptions, see the third bullet point of the section "Notes" further down. In part B the customs office of exit on the external border of the European Union which includes airports and seaports confirms the export of the goods. This requires, though, that the goods being exported are shown at the customs office of exit.
Should you have been granted a permit of residence exceeding three months by Germany or some other EU Member State, you must likewise present the e-services residence permit credit-card sized issued to you in connection with it. If you are travelling by air you must have any hold baggage items confirmed by the customs office at your first airport of departure before you check them in at the check-in desk.
The export of items in your hand baggage, though, will be confirmed by the customs at your last EU airport of departure. If you are beginning a journey to the USA in Frankfurt and are changing planes in London, you must already have had your hold luggage items confirmed by a customs office in Frankfurt. The export of items in your carry-on baggage will be confirmed in London. At the same time, you should explain to the employee that your hold luggage contains goods for which you want a customs exportation certificate in order to have the sales tax reimbursed.
Once finally cleared, your luggage will remain with the customs office of exit from where it will be forwarded without delay best practice at Frankfurt am Main airport. Other airports may have differing procedures in place for handling customs cleared luggage. There are a number of possibilities for the repayment of VAT to foreign shoppers. Often the vendor will transfer the sum to the purchaser after the latter has handed over the export certificate.
However, the vendor may collaborate with a service organisation working at the border crossing point or airport, who will return the amount deducted for VAT minus a processing fee after it has received the export documents. The service organisation, for its part, is repaid for the amount returned to the purchaser on presenting the export documents to the vendor. Leaflet with information regarding the exemption from turnover tax on property exported in the scope of non-commercial travel in German PDF KB.
Aviation tax. German Customs portal for citizens and business customers. User instructions On the following pages you can find information on technical issues such as browser compatibility or downloading files, as well as hints on how to use the forms and regulations.
Customs offices Locate the German customs office that has competence in the matter concerning you, including opening hours and contact details, in the Customs Office List COL provided on-line by the European Commission. General Search and special searches Your search item specialsearch Forms and factsheets Regulations Customs services.
Tax-free shopping As a non-EU resident visiting Germany you are exempted from sales tax when shopping in this country. Under certain conditions the purchase of goods from retailers is free of sales tax: You are a resident of a non-EU country and you are able to prove this to the vendor with your identity documents passport, identity card or other valid document authorising you to cross the border , Note.
If the goods you have bought are in the hold baggage that you have already checked in, you will not be able to show the goods. It is without prejudice if you concluded the purchase contract prior to your entry into the Federal Republic of Germany as can be the case with an on-line order. What is crucial is that the object of delivery is being carried exclusively by the purchaser, or user, of the product in his or her personal luggage when leaving the country.
The same applies where goods ordered on-line had first been dispatched to a Packstation, for instance to be collected later by the purchaser. In this case, however, the purchaser too is allowed to state the purchase transaction details in Part A of the form.
Neither the fiscal authorities nor the Customs can make direct repayments to a purchaser. Please let us know. Let us know about your opinion. This Page: Share. Photo credits Photo credits.
German-English translation for "Ausfuhrschein"
Under certain conditions the purchase of goods from retailers is free of sales tax: You are a. Ready To Do More? Latest Content Stay-up-to-date with breaking news images and live event coverage. Start Here No thanks. Editorial license For editorial use only. Pierre and Miquelon St. Please read the rules before posting Have a question?
AUSFUHRSCHEIN ZOLL PDF
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