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> home > VAT Refund LU > VAT Refund Preferences, Sub-codes & Portals > Preferences DE

Preferences DE

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Flag DE Germany (DE)

Preferences     Sub-codes     Portal / Contact of tax authority     Abbreviations

This document is provided for your information only. Luxembourg administration takes no responsibility on the correctness of the information and of the indicated links. Requests concerning the VAT Refund portals of other Member States will NOT be answered.

For any question about the preferences or the sub-codes, contact the concerned tax authority.


Member State' VAT Refund features published by the European Commission and the Member State in the Tax Information Communication (TIC) database.

Article 9.2 (sub-codes requested) No
Article 10 (invoice copies will be requested) In accordance with thresholds in article 10
Article 10 (threshold in national currency)
  • Invoices concerning fuel: 250 EUR
  • Other invoices: 1'000 EUR
Article 11 (NACE level with 4 positions will be requested) Yes
Article 12 (languages to be used)
  1. Flag DE DE
  2. Flag GB EN
Article 16 (contraints on refund period as MS-REF) No other constraint than not more than one calendar year and less than three calendar months
Article 17 (VAT amount thresholds in national currency)
  • Refund period of a calendar year or the remainder of a calendar year: 50 EUR
  • Refund period of less than one calendar year and not less than three calendar months: 400 EUR
Article 19.1 (MS-EST will be requested to forward the notification to NETP) No
Article 19.2 (MS-EST will be requested to forward the notification to NETP) No
Circumstances under which claim can be submitted by a third party With power of attorney
Can refund be made to third party ? Yes, details provided by applicant
Allow to receive corrections as MS-REF Yes


Translations of expenditure and business activity codes are available in several languages, i.e.
Flag FR icon  Règlement (CE) N° 1174/2009 de la Commission
Flag DE icon  Verordnung (EG) Nr. 1174/2009 der Kommission
Flag EN icon  Commission Regulation (EC) No 1174/2009

Additional information published by the European Commission on https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic/vat-refunds_en/.

  • 1. Fuel
  • 2. Hiring of means of transport
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
  • 4. Road tolls and other road user charge
  • 5. Travel expenses such as taxi fares, public transport fares
  • 6. Accommodation
  • 7. Food, drink and restaurant services
  • 8. Admissions to faires and exhibitions
  • 9. Expenditure on luxuries, amusements and entertainment
  • 10. Other


Tax authority http://www.bzst.bund.de/
Preferences http://www.steuerliches-infocenter.de/DE/AufgabenDesBZSt/Umsatzsteuerverguetung/Unternehmer_Ausland_EU/unternehmerAuslandEU_node.html
Vademecum EU country specific information on VAT


MS-EST Member State of establishment
MS-REF Member State of refund
VAT Value added tax
Taxe sur la valeur ajoutée (TVA)
Mehrwertsteuer (MwSt.)
NETP Non-established tax payer
POA Power of attorney

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