In principle, non-EU businesses have until 30 June 2020 to apply for a VAT refund for the calendar year 2019. However, in order to alleviate the economic consequences of the Covid-19 pandemic, the German tax authorities may grant an additional delay for businesses which are not able to submit the VAT refund application by 30 June 2020, under the following conditions:
- The company must explain why it was not possible to submit the application by 30 june 2020;
- The application must be submitted by 30 September 2020 at the latest.
Source: Bundeszentralamt für Steuern
