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Refund of VAT in special cases

The purpose of the provision is that goods exported to the territory of a third country, which are used there for certain relief services, especially in the event of disasters, are relieved of domestic VAT (also called VAT). The relief is brought about by a remuneration of the sales tax, which must be applied for separately.

Only corporations, associations of persons and assets within the meaning of this are entitled to remuneration. Corporation Tax Act , which exclusively and directly pursue non-profit, charitable and ecclesiastical purposes, in particular also the officially recognized associations of free welfare and legal persons under public law (if they do not make the purchases of the goods within the framework of their company). The items acquired or imported by the beneficiary entities must be used for humanitarian, charitable or educational purposes in the territory of the third country.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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