Germany MOF Clarifies Changes to Input VAT Refund Procedures for Non-EU Businesses

The German Ministry of Finance June 2 posted online BMF Letter No. COO.7005.100.4.14944633, amending the VAT Implementing Ordinance to clarify input VAT refund procedures for non-EU businesses. The letter clarifies that: 1) non-EU businesses must digitally submit supporting documentation for input VAT refund applications, including a detailed itemized list, through the Federal Central Tax Office portal; 2) the documents can be submitted, transitionally and under exceptional circumstances, on a storage medium, such as a universal serial bus (USB) stick; 3) supporting documentation is required if the total amount of the invoice or import document exceeds 250 euros (US$289); 4) the ...