BFH rules on procedure for input VAT refund for non-residents
Global Tax Update:May 2015/Germany
Non-resident businesses are allowed to apply for input VAT refund within regular VAT returns when issuing invoices where German VAT is incorrectly charged. (Global Tax Update:May 2015/Germany)
In a decision dated 19 November 2014, the Federal Tax Court (BFH) ruled on whether a taxpayer is allowed to claim input VAT within the general VAT assessment procedure even though the only VAT due is VAT incorrectly charged in invoices according to Sec. 14c German VAT Act.