Reimbursement of German Sales Tax on Sailplane Repairs for our Swiss and Non EU Country’s Customers
Customers who live in Switzerland or in other countries outside of the European Union may claim a reimbursement of the German value-added tax (VAT). The expenses may only be reimbursed when complying with the following points:
- The glider needs to have a current airworthiness certificate.
- A repair of a total write-off is not eligible for VAT reimbursements.
- The sailplane may not be based in Germany for more than 6 months.
- After the repair, we will issue an invoice, adding 19% VAT. You will have to pay for it in total.
- When crossing the German / EU border, you will have to directly ask at the customs authority to stamp the invoice and verify the export of the glider.
- You will have to pay the Swiss (non EU country’s) sales tax and be able to later verify the payment with a document.
- Your place of residence has to be in Switzerland (or outside of the EU) at the time of shipment / repair. This may be proven with a copy of your valid identity card or passport.
- To finally reimburse the German VAT we will need written records of the points 5 – 7.
Once you have submitted your records, we will issue a credit voucher stating the amount of the paid VAT and write a new invoice, not listing the German sales tax.
We will then immediately reimburse the prepaid German VAT of 19%.
Important note: Following this procedure you will not have to present your sailplane to border customs when exporting and importing it. It will save you time and money (customs charges)! When crossing the border you simply need to ask for an export confirmation and make sure to receive a verification of the payment of Swiss (or non EU country’s) sales tax.