- BMF issued a letter on March 27, 2025, about the VAT refund procedure for entrepreneurs outside the EU.
- Entrepreneurs must prove VAT amounts with original invoices and import documents.
- They must also provide a certificate showing they are registered with a tax number.
- Electronic invoices can be submitted via storage media or uploaded to the BOP portal.
- The certificate must follow the USt 1 TN format or a similar digital version.
- Changes were made to the VAT Application Decree regarding electronic invoice submission.
- The rules apply to all open cases.
Source: blogs.pwc.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
