VAT refund in Germany: how long does it take?
You bought stock, your VAT return shows more input VAT than output VAT, and the money has not arrived? If a self-assessed return leads to a tax refund, it only takes effect once the tax office consents (section 168 sentence 2 AO). The law names no deadline for that consent, which is why this page gives no number of days.
Last updated: October 27, 2026
In brief
- Consent: A refund from your VAT return takes effect once the tax office consents. The consent needs no particular form (section 168 sentences 2 and 3 AO).
- Deadline: Section 168 AO names no deadline for the consent.
- Interest: The interest rule of section 233a AO does not apply to the assessment of advance payments (section 233a (1) sentence 2 AO).
- Your part: Answer queries from the tax office and keep your receipts in order.
When does the tax office pay the refund from the VAT return?
In the advance return you calculate the tax for the reporting period yourself (section 18 (1) UStG). A tax return in which you calculate the tax yourself is called a "Steueranmeldung", a self-assessed return (section 150 (1) sentence 3 AO). Section 168 AO governs its effect:
| Result of your VAT return | Effect under section 168 AO |
|---|---|
| You owe tax | The self-assessed return is equivalent to an assessment subject to review (sentence 1). |
| The result is a tax refund | Sentence 1 applies only once the tax authority consents (sentence 2). The consent needs no form (sentence 3). |
Section 168 AO contains no deadline for the consent, and no condition under which the tax office has to consent. When you get the money therefore depends on the tax office; no statute can give you a reliable number of days.
Once the tax office has agreed, the one-month objection period runs from the moment the consent becomes known (section 355 (1) sentence 2 AO). How to proceed against a different assessment is in Check your tax assessment and file an objection.
The refund from the advance return itself carries no interest under section 233a AO: that rule charges interest on differences from the assessment of VAT, but it does not apply to the assessment of advance payments (section 233a (1) sentence 2 AO).
Why it can take longer
The law only says that consent is needed. What the tax office may do until then is set out in other provisions:
- Information: The parties involved must give the tax authority the information needed to establish facts relevant to taxation (section 93 (1) AO).
- Documents: On request you must present books, records, business papers and other documents for inspection and review (section 97 (1) AO).
- VAT spot check (Umsatzsteuer-Nachschau): Without prior notice and outside a tax audit, the tax authority may enter the land and premises of people who carry out a commercial or professional activity independently, during business and working hours, to establish facts that may be relevant to taxation (section 27b (1) UStG). Where it helps to establish what is relevant to taxation, you must present records, books, business papers and other documents on request, and give information (section 27b (2) UStG). If the findings give reason to, the tax office can move on to a tax audit without a prior audit order; it points this out in writing (section 27b (3) UStG).
These are rules, not statements about how often the tax office applies them. None of the official sources checked here gives figures on that.
What you can do
- Answer queries quickly. The refund only takes effect once the tax office consents (section 168 sentence 2 AO), and you must give the information needed in any case (section 93 (1) AO).
- Keep your receipts in order. Accounting vouchers such as incoming invoices must be kept in order, for eight years (section 147 (1) no. 4 and (3) AO). How to do that digitally is in Receipt retention periods in Germany.
- Deduct input VAT only if the conditions are met. What they are is described in Input VAT deduction in Germany: conditions.
- File the return completely. How the transmission through ELSTER works is in File the VAT return online.
- Keep the reports unchanged. The Amazon and eBay reports your figures come from stay in your records as they are.
How the refund enters your EÜR
In the cash-basis profit calculation (EÜR) your profit is the surplus of business income over business expenses (section 4 (3) sentence 1 EStG). Income counts in the calendar year in which it was received (section 11 (1) sentence 1 EStG). So a refund generally counts in the year the money reaches you; an exception around New Year is the ten-day rule for regularly recurring income (section 11 (1) sentence 2 EStG). Which line of the Anlage EÜR it belongs in and how the ten-day rule around New Year works is covered in the German page on VAT and input VAT in the EÜR, which is also the source for the line number.
How VAT GPT helps
VAT GPT is the tax software for Amazon and eBay sellers in Germany: your OSS return first, then every other tax you owe, calculated and filed in one place. For your VAT return that means:
- You upload your Amazon and eBay CSV reports. You also upload incoming invoices: the AI reads amounts, countries and tax rates, and you check and confirm.
- VAT GPT breaks the VAT down for Germany and the EU (OSS) and prepares the VAT return, monthly or quarterly.
- With VAT GPT Pro you send it to the tax office through ELSTER.
There is Free, Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, including VAT). Try for free now
Not tax advice: the content does not replace individual advice.
Frequently asked questions
How long does a VAT refund take? Section 168 AO names no deadline for the tax office's consent. You cannot derive a fixed duration from the law.
Does the tax office have to consent in writing? No. The consent needs no form (section 168 sentence 3 AO).
Do I get interest if the refund takes long? Under section 233a (1) sentence 2 AO the interest rule does not apply to the assessment of advance payments.
May the tax office ask for receipts? Yes. On request books, records, business papers and other documents must be presented (section 97 (1) AO), and information must be given (section 93 (1) AO).
What is the VAT spot check? An unannounced measure by the tax office outside a tax audit (section 27b UStG). More on audits is in VAT audit in Germany: what online sellers can expect.