GlossaryEN1 min readUpdated: Jun 18, 2026

VAT input tax refund

Quick Answer

Last updated: 18 June 2026Published: 27 January 2026

Source: https://www.bzst.de/DE/Unternehmen/Vorsteuerverguetung/vorsteuer_verguetung_node.html

Category

Logistics Concept

Reading time

1 min

Words

Mentioned in

–

Definition & Explanation

Unlike the standard input tax deduction applied directly in a VAT return, a VAT input tax refund is a reimbursement issued by tax authorities for input tax that a business was unable to offset against output VAT. It is primarily relevant in cross-border situations: exporters, internationally active service providers, or companies without an establishment in the country of supply cannot use the ordinary deduction route. Instead, they file a refund claim with the competent tax authority in the refund state. Deadlines, documentation requirements, and minimum claim thresholds differ significantly between jurisdictions.

Next steps

Matching tools and partners

Find HS codeDetermine the tariff number for customsOpen Calculate customs valueWork out import duties and customs valueOpen Calculate transit timeEstimate duration per transport modeOpen Find a matching partnerFreight forwarders and logistics partners worldwideOpen

Related Terms

You might also be interested in these terms

denial of input tax refund

An input tax refund denial is the substantive decision by the tax authority rejecting a claim for VAT recovery or input tax deduct…

Learn more

input tax refund

An input tax refund allows businesses to recover VAT paid on purchases and operating costs when that amount cannot be fully offset…

Learn more

statute of limitations for input tax refund

When a business seeks to recover input VAT, one of the first procedural questions is how long it has to submit its claim – that is…

Learn more

VAT refund claim

A VAT refund claim is the formal submission by a business to the competent tax authority requesting reimbursement of input VAT pai…

Learn more