VAT refund for foreign businesses

A foreign business carrying out non-taxable or taxable transac-
tions in Germany is generally obliged to register for VAT purpos-
es in Germany and, to the extent that it is entitled to input VAT
deduction, it must claim such VAT deduction by fling a monthly/
quarterly advance VAT return and the annual VAT return.

Businesses not established in Germany that do not effect busi-
ness transactions in Germany or, in particular, only effect busi-
ness transactions for which tax is owed by the recipient (reverse
charge procedure), must claim input VAT deduction via the input
VAT refund procedure.