EU域内で発生したVATの還付申請手続きはすべて電子申告で行われます。売上額1,000EUR（燃料の場合は250EUR）を超えた請求書及び輸入証明書は、連邦中央税務庁が提供する電子申請サービスを介して提出します。還付申請書は、次年度の9月30日までにドイツ連邦中央税務庁に提出し、連邦中央税務庁から各EU諸国の管轄機関にそれらVAT還付申請が提出され、申請手続きが行われます。
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