If you are a merchant not based in Germany and you don't have a valid VAT ID, you might be able to claim back the VAT from the German authorities on orders that were delivered to you as the merchant, under certain conditions.

Procedure for merchants located in the EU

You as the merchant can submit an application for reimbursement via the electronic portal of the Member State where your business is located.

Procedure for merchants located outside the EU

Merchants located outside of the EU can apply for a refund of the German VAT, provided that your business is not registered for VAT in Germany.

If your business is registered for VAT in Germany, you can claim the refund within your German VAT return.

Merchants without German VAT registration should contact the Bundeszentralamt für Steuern.