Sales tax (“Umsatzsteuer”) is an indirect tax payable by buyers of goods or services in Germany.

You would like to visit Germany and buy souvenirs there? Under certain circumstances, you can get a refund for the sales tax.

To do so, please inform the seller that you will be applying for a refund of German sales tax and have them fill out an export receipt. When you leave Germany, before you check in your luggage, please present the purchased goods together with your passport and flight ticket to the local customs office at the airport.

There you will receive a stamp on the above-mentioned form free of charge. Without this a VAT refund is not possible. Then simply send the stamped form to the address indicated on the form. Please note that you must provide proof of your residence in Hong Kong/Macau to the customs office. German VAT cannot be refunded for goods that are not transported in your personal luggage.

Individuals exporting goods purchased in Germany must present their Tax Refund Forms together with the purchased goods to the Customs Administration for verification upon departure from the EU. Refunds may be claimed if these forms are stamped by the Customs Administration.

In rare exceptional cases (the buyer needs to prove that it was impossible to have the forms stamped by the competent Customs Administration at the departure airport), it is possible for the Consulate General to stamp Tax Refund Forms under the following conditions:

The exported goods

• were purchased in Germany;
• are intended for private, non-commercial use;
• have been exported in the personal luggage of the buyer;
• The goods have been exported in less than three months after the date of delivery/purchase;
• The buyer is a resident of Hong Kong at the time of delivery/purchase;
• The goods are not destined for the maintenance of private vehicles (cars, boats, two-wheelers, etc.) or equipment.

The following must be presented to the Consulate General:

• The exported goods with price tags (all goods from the invoice)
• Passport, Hong Kong / Macao ID Card and utility bill indicating place of residence and travel dates to Germany
• Flight tickets / Boarding pass / Entry and Exit Stamps
• Invoices with exact descriptions of exported goods and dates of purchase

A fee equivalent to 36,- EUR shall be charged for each Tax Refund Form processed by the Consulate General, payable in HKD with Visa or Master Card.

Useful Information

Frankfurt Airport: Sales Tax Refund