Germany VAT Refund Claims: Electronic Communication & BZSt Certificate Registration
Overview
The German Federal Central Tax Office (Bundeszentralamt für Steuern — BZSt) now conducts all VAT refund communications exclusively via electronic data retrieval through the BZSt Online Portal (BOP). This applies to both inbound and outbound claim types covered in this article. Postal delivery of decisions is reserved for justified exceptional cases only.
To submit VAT refund claims to or through Germany and receive electronic communications directly, you need your own BZSt certificate. The certificate registration is a one-time process and the same procedure applies regardless of claim type.
Why does this matter? Having your own BZSt certificate means you receive claim outcomes, queries, and correspondence from the German tax authorities directly in your BOP mailbox — without relying on a third party.
Claim Types Covered by This Guide
This article applies to two distinct VAT refund scenarios, both processed through the BOP:
🇩🇪 → 🌍 8th Directive Claims — German Businesses Claiming VAT Refunds in Other EU Countries
German-established businesses that paid VAT in another EU Member State submit their refund applications via the BZSt — not through the refund country directly. The BZSt acts as the forwarding authority, routing the application to the relevant EU Member State on the applicant's behalf.
Applications are submitted electronically via the BOP using the form "Antrag auf Umsatzsteuervergütung inländischer Unternehmer im Ausland" ("Application for VAT Refunds for Domestic Businesses in Foreign Countries")
Paper applications are not permitted and will be rejected
The deadline is 30 September of the year following the calendar year in which the VAT was incurred
Minimum claim amounts apply: €400 for standard refund periods; €50 for a full calendar year or remainder of a year
Each EU Member State may have additional requirements — check the BZSt preference list for country-specific rules
🌍 → 🇩🇪 13th Directive Claims — Non-EU Businesses Claiming German VAT Refunds
Businesses not established in an EU Member State that paid VAT in Germany submit their applications directly to the BZSt via the BOP.
Applications must be submitted electronically via the BOP
The deadline is 30 June of the year following the calendar year in which the VAT was incurred
Refund is subject to reciprocity: Germany must be satisfied that the applicant's home country offers equivalent refund rights to German businesses
From 1 January 2026, invoices and import documents exceeding €250 must be uploaded directly to the BOP portal as part of the application
What Is the BZSt Online Portal (BOP)?
The BOP (accessible at www.elster.de/bportal) is the secure online portal used to:
Submit VAT refund applications electronically
Receive refund decisions and official correspondence from the BZSt
Upload supporting invoices and import documents
Access your BOP mailbox for confirmations and records
A valid BZSt certificate is required to log in. The same certificate is used regardless of whether you are filing 8th or 13th Directive claims.
Who Needs to Register?
Your situation | Route |
German-based business or agent with a German tax number | Register via Mein ELSTER (recommended) |
Non-German business or agent without a German tax number | Register via the BOP registration form (described below) |
Note for agents: You only need one BOP certificate to submit applications on behalf of multiple clients. You do not need a separate certificate for each client.
Step-by-Step: How to Obtain Your BZSt Certificate
⚠️ Important: The entire registration process must be completed within 100 days of starting. If you miss this deadline, you must restart from Step 2. Allow several weeks — postal delivery of access credentials outside Germany can take considerable time, so start early relative to your filing deadline.
Step 1 — Submit the Registration Form by Post
Download and complete the BZSt Online Portal (BOP) Registration Application form:
Requirements:
The form must be personally signed by the legal representative of the applying entity
Supporting documentary evidence must be enclosed (e.g. commercial register extract, proof of identity — see the form for specifics)
The completed form and documents must be sent by post to the BZSt
Once received and processed, the BZSt will send you:
A BZSt number
A secret access code (BZSt-Geheimnis)
Both will arrive by post.
Step 2 — Register in the BOP (Create a User Account)
Once you have received your BZSt number and access code:
Click "Create user account"
Enter your BZSt number and BZSt secret when prompted
Select "Certificate file" as your login option
Verify your email address using the code sent to you
Choose your identification method: online (requires a German ID card) or by letter
Step 3 — Receive Activation Credentials
After completing the BOP registration form:
You will receive an activation ID by email
You will receive an activation code by post from the BZSt
⏱ This step can take up to four weeks.
Step 4 — Create Your Certificate File
Click the link in the activation ID email
Enter both the activation ID and the activation code when prompted
Follow the on-screen instructions to create and save your certificate file
Set a PIN for your account
Upon completion, you will have a valid BOP user account. Your account is valid for three years.
After Registration: Submitting VAT Refund Claims
Once your certificate is active, log in at www.elster.de/bportal using your certificate file and PIN, then select the appropriate form:
Claim type | Form to select in BOP |
8th Directive (German business, VAT paid in EU) | "Antrag auf Umsatzsteuervergütung inländischer Unternehmer im Ausland" |
13th Directive (Non-EU business, VAT paid in Germany) | "Application for refund of VAT levied on foreign businesses (third countries) in Germany" |
After successful submission you will receive a confirmation of receipt and an electronic record of transmission in your BOP mailbox.
⚠️ These records are automatically deleted from your mailbox after 90 days. Save them locally immediately after submission.
Receiving Decisions and Correspondence Electronically
All refund decisions and related correspondence are made available for electronic retrieval in the BOP. This applies to both 8th and 13th Directive claims. Decisions sent by post are only issued in justified exceptional cases (e.g. an approved hardship provision).
From 1 January 2026 — new rules for 13th Directive (non-EU) applicants:
Invoices and import documents exceeding €250 must be uploaded directly to the BOP
Refund decisions will exclusively be delivered electronically via the BOP
Key Deadlines and Limits
Item | 8th Directive | 13th Directive |
Filing deadline | 30 September of following year | 30 June of following year |
Minimum claim (standard period) | €400 | €400 |
Minimum claim (full calendar year) | €50 | €50 |
Max positions per BOP application | 1,000 | 1,000 |
Certificate validity | 3 years | 3 years |
Registration window | 100 days from start | 100 days from start |
Frequently Asked Questions
Can I submit a paper application? For 8th Directive (EU) claims, paper applications are not permitted under any circumstances and will be rejected outright. For 13th Directive claims, a hardship provision exemption can be requested from the BZSt, but must be received before the filing deadline.
Can multiple people in our organisation use the BOP? Yes. You can create up to 200 user accounts, each with its own certificate file and PIN. Each additional user must complete a separate BOP registration from Step 2 onwards.
Can I act as an agent for multiple clients with one certificate? Yes. A single BOP certificate allows you to submit applications on behalf of multiple clients. A written power of attorney must be submitted for each client you represent.