General Information

The price for merchandise purchased in the Federal Republic of Germany includes a 19% Value Added Tax (VAT). The VAT can be refunded if the merchandise is purchased and exported by a customer whose residence is outside the European Union. This merchandise must be for private consumption only and not designated for any commercial business.

The refund is a fiscal advantage granted by the German government to the retailer. It can voluntarily be passed on from the retailer to the customer. However, the retailer is not obliged to do so.

How to obtain a refund

1. The customer has to inform the retailer at the time of purchase that the merchandise is to be exported to a country outside the European Union. The customer will then get a special export invoice (Ausfuhr- und Abnehmerbescheinigung). Please note that some retailers use the service of a private Tax Free Shopping Service. In these cases, a Tax Free Shopping Check will be issued.

2. When leaving the European Union, the export invoice or the Tax Free Shopping Check has to be submitted to the Customs Service at the airport or the border point, together with a proof of the customer's residence outside the European Union (e.g. passport) so that the export of the merchandise can be certified. The procedure also includes examination of the merchandise purchased in Germany. Please note that the merchandise has to be exported within three months of the purchase to qualify for tax refund.

3. After certification by the Customs Service, the export invoice has to be sent back to the store in which the merchandise was purchased. In case the Tax Free Shopping Service handles the reimbursement, the customer may be able to obtain a cash refund if the Tax Free Shopping Service maintains an office at the exit airport. Otherwise, the checks should be sent to the address shown on the back of the Tax Free Shopping Check. Please indicate the method of payment that you wish to receive (credit card number or name, routing number and account number of your bank account).

Certification by German diplomatic or consular mission (justified exceptional cases only)

In very rare exceptional cases a certification by a German diplomatic or consular mission is possible. A plausible explanation has to be given in writing why it was not possible to receive the export stamp at the port of departure from Germany.

The same procedure as at the customs service applies:

original receipt
export papers or Tax Free Shopping Check
purchased goods (unused/unworn in its original packaging and with price tag)
and your valid passport together with proof of residency outside the European Union

have to be presented to a consular officer for inspection.

Please note that the certification can only be issued for goods purchased in Germany (for goods purchased in other EU member states please consult the respective Embassy/ Consulate).

A consular fee of the equivalent of €36,00 (payable in Rs) for each individual invoice is applicable.