If you are a merchant not based in Germany and do not have a valid VAT ID, you may be eligible to claim a VAT refund from German authorities under certain conditions. The process varies depending on your location:
For EU-Based Merchants
Merchants located within the European Union can submit a VAT reimbursement application through the electronic portal of the Member State where their business is registered.
For Non-EU Merchants
Non-EU merchants can apply for a refund of German VAT if their business is not registered for VAT in Germany.
For Merchants Registered for VAT in Germany
If your business is VAT-registered in Germany, you must claim the VAT refund directly through your German VAT return.
Next Steps for Merchants Without German VAT Registration
Merchants who are not registered for VAT in Germany should contact the Bundeszentralamt für Steuern to determine the correct procedure for claiming a refund.