Anybody who is not a resident in Germany but a European citizen can claim a refund for the VAT paid for goods or services in Germany. The time limit for applying for the Umsatzsteuererstattung (VAT Refund) for the year 2005 runs out on June 30^th, 2006.

German VAT (USt. = Umsatzsteuer) may be refundable if you are running a business and if you are not established in Germany. For that you need to apply to the Bundeszentralamt für Steuern (www.bzst.bund.de). You can apply for an refund of all VAT paid in Germany and shown on a correct invoice. The forms for the appication can be downloaded at the webpage of Bundeszentralamt für Steuern. The refund must be more than 200 EUR. The applicant must proof the VAT payment with the original invoice. Furtheron its needs a written proof that the applicant runs a business in his home country certifyed by the local tax authority dated not older than one year