Information regarding VAT refunds
Foreign companies attending the trade fair as trade visitors or exhibitors are eligible for VAT refunds (paid VAT). Please see below for information and explanations regarding the VAT refund.
The VAT is a consumer tax that is applied on the consumption of goods and services in Germany. The current rate is 19% in general, and 7% in particular.
Businesses from other EU countries
Applications for VAT refunds from foreign companies based in EU member states may only be submitted in the respective domicile state of the business (Article 7 of Directive 2008/9/EC of the Council dated 12 February 2008). To this end, each member state has set up an electronic portal. This service is free of charge.
Businesses from other countries
Businesses not based in the EU (so-called third states), which receive deliveries or other services for their business in Germany, may be reimbursed for VAT amounts that have been charged in line with the pre-tax reimbursement procedure pursuant to sec. 18 para. 9 of the VAT Act (UStG) and sec. 59 to 61a of the VAT Implementation Regulation (UStDV) under certain conditions. Responsibility for this matter rests with the Federal Central Tax Office (Bundeszentralamt für Steuern). This service is also free of charge.