Sales tax (“Umsatzsteuer”) is an indirect tax payable by buyers of goods or services in Germany.
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 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, if possible)
- Passport indicating place of residence and travel dates to Germany
- Invoices with exact descriptions of exported goods and dates of purchase
A fee equivalent to 25,- EUR shall be charged for each Tax Refund Form processed by the Consulate General. To avoid this charge, please present the Tax Refund Forms, together with the goods, to the Customs Administration prior to departure from the EU.