Which documents do I need to submit for reclaiming input tax on foreign trips?
September 13, 2022 | 40,00 EUR | answered by Marco Schottmann
Dear tax advisor,
I recently went on a business trip abroad and would like to request a refund of the value added tax for my expenses. Unfortunately, I am unsure which documents I need to submit for this purpose and therefore hope for your assistance.
The situation is as follows: I am a self-employed professional in the field of marketing and was in Spain for a week to acquire potential clients. During my stay, I made various expenses such as hotel accommodations, meals, transportation, and office supplies.
Currently, I have kept all receipts and invoices for my expenses. Additionally, I have filled out the necessary forms for the VAT refund, but I am not sure if I have attached all the required documents.
My concern is that I may have forgotten important documents, putting the refund at risk. Therefore, I would like to know from you which documents I must absolutely submit for the VAT refund on foreign trips to ensure that my application is complete and can be processed quickly.
Could you please provide me with a detailed list of the receipts and documents I need for the VAT refund, as well as any formalities I need to consider? I greatly appreciate your assistance and thank you in advance for your help.
Sincerely,
Selma Otten
Dear Mrs. Otten,
Thank you for your inquiry regarding the input tax refund for your expenses during your business trip to Spain. It is understandable that you may feel unsure about which documents you need for the refund. Therefore, I will detail below the documents and records you must submit in order to complete and submit your input tax refund application correctly.
In general, you can only reclaim input tax for expenses incurred abroad if you, as an entrepreneur, conduct taxable sales domestically. The most important documents you need for the input tax refund are:
1. Invoices and receipts: You must retain all original invoices and receipts for your expenses during the business trip. This includes hotel invoices, receipts for meals, transportation (e.g. flight tickets, taxi receipts), and office supplies.
2. Completed forms: You must fill out the appropriate forms for the input tax refund. In Germany, this is usually form USt 1 TG or the electronic procedure through the Elster portal.
3. Travel expense report: It is important that you create a detailed travel expense report listing all expenditures. This report should include the travel period, purpose of the trip, travel expenses, and payment receipts.
4. Proof of payment: You must be able to prove that you actually made the expenses. Therefore, you should be able to provide payment receipts such as credit card statements, bank statements, or receipts.
5. Input tax deduction abroad: Note that there may be different regulations for input tax refunds depending on the country. Therefore, it is important to research the specific requirements of the destination country in advance.
It is crucial that all submitted documents are complete and correct to ensure a prompt and smooth processing of your input tax refund application. If you are unsure whether all necessary documents are attached, I recommend contacting an experienced tax advisor or your local tax authority.
I hope this information is helpful to you and I am available to answer any further questions you may have. Thank you for your trust and I wish you success in obtaining the input tax refund.
Best regards,
Marco Schottmann
