In Germany, the amount paid for merchandise includes 19 % Value Added Tax (VAT) (only 7% for some goods such as books). The VAT can be refunded if the goods are purchased by a visitor residing outside of the EU/EFTA and exported within three months of purchase.
Before you purchase any goods in Germany you should inform the retailer that you intend to export the goods to Taiwan. With your receipt, you will receive either an “Ausfuhrbescheinigung” (export papers), Tax Free Shopping Cheque or “Global Blue Tax Free Form”.
To reclaim the VAT, the following documents and merchandise:
- the export papers/Tax Free Shopping Cheque/Global Blue Tax Free Form,
- the original receipt of the store,
- the purchased goods,
- and your passport showing residence outside the EU,
must be presented to the Customs Office at the airport. Please arrive at the airport early as there may be a queue at the customs office. As you are required to show the goods in question, please ensure these are in your carry-on as your suitcases may have already been checked in. After examining the goods against the receipts, the Customs Officer will confirm the export.
Please proceed as follows:
- for Tax Free Shopping Cheque and Global Blue Tax Free Form:
You may be able to obtain cash refund at the airport immediately at the respective refund office. Otherwise the check should be sent to the address on the back of the Tax Free Shopping Cheque/Global Blue Service.
- for Ausfuhrbescheinigung (export papers):
After arriving in Taiwan, the stamped invoice should be sent back to the store in Germany where the merchandise was purchased with details on how the VAT should be refunded.
Certification by German Institute (in exceptional cases only)
In exceptional/rare cases, the German Institute can also confirm the export. A plausible explanation has to be given in writing why it was not possible to receive the export stamp at the port of departure in Germany. Please note that lack of time at the airport of departure is not accepted as a valid reason.
- original receipt plus export papers or Tax Free Shopping Check
- purchased goods (new and not used)
- your passport together with proof of residency
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to our office to apply for the confirmation. The German Institute will decide in accordance with the applicable regulations whether, exceptionally, a confirmation (signature + stamp) can be given. Please note that a fee of 25 Euro (payable in cash in TWD according to the daily exchange rate) is charged for each confirmation.