Procedure as a merchant in Germany
As a merchant in Germany, how do I get my VAT refunded?
The VAT correction by the original supplier is not linked to a special procedure or a special application to the tax office responsible for him. Rather, it is carried out by recording the turnover to be corrected as negative turnover in the current advance VAT return (for turnover at the standard tax rate, for example, in field 81). In addition, the extent to which the taxable turnover includes reductions in remuneration must be reported on page 3 of the advance return form under “Additional information” (field 50). In the case of large reductions in charges, it is advisable to send an accompanying letter to the advance VAT return, in which the tax office is briefly informed of the reason for the correction and a list of the sales to be corrected is attached, in order to avoid queries from the tax authorities.