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Importing of import equipment into the application for input tax refund in other EU countries by domestic traders
General information
In this import help, you will find form-specific information on the structure of a CSV file and the current version of the CSV interface.
If you are unfamiliar with the import function and require general information on creating CSV files, please use the general instructions for creating CSV files for the import function .
Important notes
In connection with the use of the import functionality, the Federal Central Tax Office draws attention to the following:
Use of the import function is at your own risk. The Federal Central Tax Office excludes any liability for direct and indirect damages incurred by the applicants due to the use of this functionality or the inability to use this functionality, in particular for loss of data, additional expenses or incorrect results, loss of profit, business interruption, loss of business information and other financial losses.
Version table
CSV version | Excel version | Content of amendments |
2.0 | Adaptation of the list of countries (Kosovo and South Sudan removed, abbreviation Sint Maarten changed) | |
1.0 | 1.1.1 | Performance category 10: ‘Supplementary information’ and ‘Language’ are optional |
1.0 | 1.1.0 | Initial version |
Record tables and record types
The following record tables describe all record types available in the import function.
A maximum of 6000 data rows can be imported in one CSV file.
Legend for the abbreviations of the format in the column description:
Abbreviation | Format |
A or AN | alphanumeric, i.e. text and figures |
N | numeric, i.e. figures |
(X) | X is the maximum number of characters that can be entered |
Data record table import attachment (record type 1)
Field name | Format | Explanation | Mandatory field |
---|---|---|---|
Record type | N(1) | This column must always contain the value "1" for investment lines. | Mandatory |
Attachment number | N(6) | Labelling of the attachment with the following characteristics:
| Mandatory |
Date | AN(10) | Date of the import document. However, the date in the past does not have to be before 01.01.2000. Input format: DD.MM.YYYY | Mandatory |
Number | AN(30) | Number of the import document. | Mandatory |
Assessment basis | N(9.2) | Tax base in the currency of the reimbursing state. Decimal number with exactly 2 decimal places. Maximum number of digits before the decimal point is 9. A point must be entered as the decimal separator. Negative amounts shall be preceded by a minus sign. The use of the plus sign is not permitted. | Mandatory |
VAT amount | N(9.2) | VAT amount in the currency of the refunding state. Decimal number with exactly 2 decimal places. Maximum number of digits before the decimal point is 9. A point must be entered as the decimal separator. Negative amounts shall be preceded by a minus sign. The use of the plus sign is not permitted. | Mandatory |
Pre-tax amount | N(9.2) | Amount of remuneration in the currency of the reimbursing state. Decimal number with exactly 2 decimal places. Maximum number of digits before the decimal point is 9. A point must be entered as the decimal separator. Negative amounts shall be preceded by a minus sign. The use of the plus sign is not permitted. | Mandatory |
Pro rata rate | N(2.2) | Decimal number with exactly 2 decimal places. Maximum number of digits before the decimal point is 2. A point must be entered as the decimal separator. Negative amounts are inadmissible. The use of the plus sign is not permitted. | Optional |
Name | AN(50) | Name of the supplier or service provider. | Mandatory |
Street | AN(50) | Street name of the supplier or service provider. | Optional |
House number | AN(10) | House number of the supplier or service provider. | Optional |
Addition | AN(10) | Addition to the house number of the supplier or service provider. | Optional |
POSTCODE | AN(10) | Postcode of the supplier or service provider. Mandatory information if it is a domestic supplier or service provider, i.e. if "Germany" is indicated as the country of the supplier or service provider. In this case, the postcode must consist of exactly 5 digits. | Optional |
Location | AN(50) | Name of the place of the supplier or service provider. | Mandatory |
State | A(2) | State of the supplier or service provider. Two-digit country code. The admissible states, as well as the allocation of the individual states to the third country area can be found in the list of states. | Mandatory |
Record table Performance descriptions (record type 2)
Field name | Format | Explanation | Mandatory field |
---|---|---|---|
Record type | N(1) | This column must always contain the value "2" for performance descriptions. | Mandatory |
Attachment number | N(6) | Referencing of an existing attachment line (see record type 1). The referenced attachment line must come before the referencing performance description line in the CSV file.A maximum of 5 performance descriptions may be given per installation. | Mandatory |
Services | AN(7) | You will find the permissible specifications for the performance code in the list of categories. | Mandatory |
Supplement | AN(255) | Supplementary information to the performance specification. Supplementary information is only permitted if the main category is indicated as "10". | Optional |
Language | A(3) | Language in which the supplementary information is written. This is a mandatory information, provided that supplementary information is given. The permitted language abbreviations can be found in the list of languages. | Optional |
Sample CSV file
The following example of a CSV file can be imported into the form using the import function. The example only serves to illustrate the import function and does not represent a real data set.
#v1.0 #ve1.1.1 1,3,12.09.2015,123,100.02,10.02,2.02,9.00,Liefname,Liefstr,3,a,80811,Irgendwo,AF 1,4,12.09.2015,124,100.03,10.03,2.03,9.00,Liefname,Liefstr,4,a,80812,Irgendwo,AG 1,5,12.09.2015,125,100.04,10.04,2.04,9.00,Liefname,Liefstr,5,a,80813,Irgendwo,AI 2,3,1.1.3,, 2,3,1.1.4,, 2,4,1.1.4,, 2,5,1.1.5,,
List of states
The following table contains the list of permissible states for the indication “State” of the supplier or service provider.
Abbreviation | Country |
---|---|
AD | Andorra |
AE | United Arab Emirates |
AF | Afghanistan |
AG | Antigua and Barbuda |
AI | Anguilla |
AL | Albania |
AM | Armenia |
AN | Netherlands Antilles |
AO | Angola |
AQ | Antarctica |
AR | Argentina |
AS | American Samoa |
AT | Austria |
AU | Australia |
AW | Aruba |
AX | Åland Islands |
AZ | Azerbaijan |
BA | Bosnia and Herzegovina |
BB | Barbados |
BD | Bangladesh |
BE | Belgium |
BF | Burkina Faso |
BG | Bulgaria |
BH | Bahrain |
BI | Burundi |
BJ | Benin |
BL | Saint Barthélemy |
BM | Bermuda |
BN | Brunei Darussalam |
BO | Bolivia |
BQ | Bonaire, Saba and Sint Eustatius |
BR | Brazil |
BS | Bahamas |
BT | Bhutan |
BV | Bouvet Island |
BW | Botswana |
BY | Belarus |
BZ | Belize |
CA | Canada |
CC | Cocos Islands (Keeling Islands) |
CD | Congo, Democratic Republic of (former Zaire) |
CF | Central African Republic |
CG | Congo, Republic of |
CH | Switzerland |
CI | Côte d'Ivoire (Ivory Coast) |
CK | Cook Islands |
CL | Chile |
CM | Cameroon |
CN | China, People’s Republic of |
CO | Colombia |
CR | Costa Rica |
CU | Cuba |
CV | Cape Verde |
CW | Curacao |
CX | Christmas Island |
CY | Cyprus |
CZ | Czech republic |
DE | Germany |
DJ | Djibouti |
DK | Denmark |
DM | Dominica |
DO | Dominican Republic |
DZ | Algeria |
EC | Ecuador |
EE | Estonia (Reval) |
EG | Egypt |
EH | Western Sahara |
EL | Greece |
ER | Eritrea |
ES | Spain |
ET | Ethiopia |
FI | Finland |
FJ | Fiji |
FK | Falkland Islands (Malvinas) |
FM | Micronesia |
FO | Faroe Islands |
FR | France |
GA | Gabon |
GB | Great Britain and Northern Ireland, United Kingdom |
GD | Grenada |
GE | Georgia |
GF | French Guyana |
GG | Guernsey |
GH | Ghana |
GI | Gibraltar |
GL | Greenland |
GM | Gambia |
GN | Guinea |
GP | Guadeloupe |
GQ | Equatorial Guinea |
GS | South Georgia and the South Sandwich Islands |
GT | Guatemala |
GU | Guam |
GW | Guinea-Bissau |
GY | Guyana |
HK | Hong Kong |
HM | Heard and McDonald Islands |
HN | Honduras |
HR | Croatia (Hrvatska) |
HT | Haiti |
HU | Hungary |
IC | Canary Islands |
ID | Indonesia |
IE | Ireland |
IL | Israel |
IM | Isle of Man |
IN | India |
IO | Brit. Territory in the Ind. Ocean |
IQ | Iraq |
IR | Iran, Islamic Republic of |
IS | Iceland |
IT | Italy |
JE | Jersey |
JM | Jamaica |
JO | Jordan |
JP | Japan |
KE | Kenya |
KG | Kyrgyzstan |
KH | Cambodia |
KI | Kiribati |
KM | Comoros |
KN | Saint Kitts and Nevis |
KP | Korea, Democratic People’s Republic of (North Korea) |
KR | Korea, Republic of (South Korea) |
KW | Kuwait |
KY | Cayman Islands |
KZ | Kazakhstan |
LA | Lao People’s Democratic Republic |
LB | Lebanon |
LC | Saint Lucia |
LI | Liechtenstein |
LK | Sri Lanka |
LR | Liberia |
LS | Lesotho |
LT | Lithuania |
LU | Luxembourg |
LV | Latvia |
LY | Libya |
MA | Morocco |
MC | Monaco |
MD | Moldova (Republic of Moldova) |
ME | Montenegro |
MF | Saint Martin |
MG | Madagascar |
MH | Marshall Islands |
MK | Macedonia, former Yugoslav Republic of |
ML | Mali |
MM | Myanmar (Burma) |
MN | Mongolia |
MO | Macao |
MP | Northern Mariana Islands |
MQ | Martinique |
MR | Mauritania |
MS | Montserrat |
MT | Malta |
MU | Mauritius |
MV | Maldives |
MW | Malawi |
MX | Mexico |
MY | Malaysia |
MZ | Mozambique |
NA | Namibia |
NC | New Caledonia |
NE | Niger |
NF | Norfolk Island |
NG | Nigeria |
NI | Nicaragua |
NL | Netherlands |
NO | Norway |
NP | Nepal |
NR | Nauru |
NU | Niue |
NZ | New Zealand |
OM | Oman |
PA | Panama |
PE | Peru |
PF | French Polynesia |
PG | Papua New Guinea |
PH | Philippines |
PK | Pakistan |
PL | Poland |
PM | Saint Pierre and Miquelon |
PN | Pitcairn Islands |
PR | Puerto Rico |
PS | Palestinian Autonomous Territories |
PT | Portugal |
PW | Palau |
PY | Paraguay |
QA | Qatar |
RE | Réunion |
RO | Romania |
RS | Serbia |
RU | Russian Federation |
RW | Rwanda |
SA | Saudi Arabia |
SB | Solomon Islands |
SC | Seychelles |
SD | Sudan |
SE | Sweden |
SG | Singapore |
SH | Saint Helena |
SI | Slovenia |
SJ | Svalbard and Jan Mayen |
SK | Slovakia |
SL | Sierra Leone |
SM | San Marino |
SN | Senegal |
SO | Somalia |
SR | Suriname |
ST | São Tomé and Príncipe |
SV | El Salvador |
SX | Sint Maarten (Dutch territory) |
SY | Syria, Arab Republic |
SZ | Swaziland |
TC | Turks and Caicos Islands |
TD | Chad |
TF | French Southern Territories |
TG | Togo |
TH | Thailand |
TJ | Tajikistan |
TK | Tokelau |
TL | Timor-Leste |
TM | Turkmenistan |
TN | Tunisia |
TO | Tonga |
TR | Turkey |
TT | Trinidad and Tobago |
TV | Tuvalu |
TW | Taiwan (Formosa) |
TZ | Tanzania, United Republic of |
UA | Ukraine |
UG | Uganda |
UM | American Oceania (US Minor Outlying Islands) |
US | United States of America |
UY | Uruguay |
UZ | Uzbekistan |
VA | Vatican City |
VC | Saint Vincent and the Grenadines |
VE | Venezuela |
VG | British Virgin Islands |
VI | United States Virgin Islands |
VN | Vietnam |
VU | Vanuatu |
WF | Wallis and Futuna |
WS | Samoa |
XC | Ceuta |
XL | Melilla |
YE | Yemen |
YT | Mayotte |
ZA | South Africa |
ZM | Zambia |
ZW | Zimbabwe |
List of categories for the performance description
The following table contains all permissible categories.
Main category | Description |
---|---|
1. | Fuel |
1.1. | Fuel for vehicles with a mass exceeding 3 500 kg, except vehicles carrying paying passengers |
1.1.1 | Petrol |
1.1.2 | Diesel |
1.1.3 | Liquid gas |
1.1.4 | Natural gas |
1.1.5 | Biofuel |
1.2. | Fuel for vehicles with a mass not exceeding 3 500 kg, except vehicles carrying paying passengers |
1.2.1 | Petrol |
1.2.2 | Diesel |
1.2.3 | Liquid gas |
1.2.4 | Natural gas |
1.2.5 | Biofuel |
1.2.6 | CAR |
1.2.7 | HGV |
1.3. | Fuel for vehicles carrying paying passengers |
1.3.1 | Petrol |
1.3.2 | Diesel |
1.3.3 | Liquid gas |
1.3.4 | Natural gas |
1.3.5 | Biofuel |
1.4. | Fuel for test vehicles |
1.5. | Petroleum products for use as lubricants for vehicles or engines |
1.6. | Fuel for resale |
1.7. | Fuel for vehicles used for the carriage of goods |
1.8. | Fuel for passenger cars and multi-purpose vehicles |
1.8.1 | Use exclusively for business purposes |
1.8.2 | Partial use for commercial passenger transport, driving instruction or hiring |
1.8.3 | Partial use for purposes not covered under 1.8.2 |
1.9. | Fuel for motorbikes, caravans and watercraft for recreation or sport and aircraft with a mass of less than 1 550 kg |
1.9.1 | Use for commercial passenger transport, driving instruction or hiring |
1.9.2 | Use for business purposes |
1.10. | Fuel for machinery and agricultural tractors |
1.10.1 | Petrol |
1.10.2 | Diesel |
1.10.3 | Liquid gas |
1.10.4 | Natural gas |
1.10.5 | Biofuel |
1.11. | Fuel for vehicles used for the carriage of passengers with less than 9 seats or for hire cars |
1.11.1 | Petrol |
1.11.2 | Diesel |
1.11.3 | Liquid gas |
1.11.4 | Natural gas |
1.11.5 | Biofuel |
1.12. | Fuel for vehicles used for the carriage of passengers not covered by 1.8 and 1.9 |
1.13. | Fuel for vehicles without restriction of the right to deduct input tax |
1.14. | Fuel for vehicles with restriction of the right to deduct input tax |
2. | Hiring of means of transport |
2.1. | Hiring of means of transport with a mass greater than 3 500 kg other than means of transport for paying passengers |
2.2. | Hiring of means of transport with a mass less than or equal to 3 500 kg other than means of transport for paying passengers |
2.2.1 | For an uninterrupted period of more than 6 months |
2.2.2 | For an uninterrupted period of no more than 6 months |
2.2.3 | CAR |
2.2.4 | HGV |
2.3. | CAR |
2.3.1 | For an uninterrupted period of more than 6 months |
2.3.2 | For an uninterrupted period of no more than 6 months |
2.4. | HGV |
2.5. | Car and multi-purpose vehicle hire |
2.5.1 | Use exclusively for business purposes |
2.5.2 | Partial use for commercial passenger transport or driving instruction |
2.5.3 | Partial use for purposes not covered under 2.5.2 |
2.6. | Hiring of motorbikes, caravans and watercraft for recreation or sport and aircraft with a mass of less than 1 550 kg |
2.6.1 | Use for commercial passenger transport or driving instruction |
2.6.2 | Use for other business purposes |
2.7. | Hiring of vehicles of category M1 for the carriage of passengers |
2.8. | Hiring of vehicles for the carriage of passengers with more than 9 seats |
2.9. | Hiring of vehicles for the carriage of passengers with less than 9 seats |
2.9.1 | Used for commercial activities |
2.9.2 | Used for other than commercial activities |
2.10. | Hiring of vehicles without restriction of the right to deduct input tax |
2.11. | Hiring of vehicles with restriction of the right to deduct input tax |
2.12. | Hiring of vehicles not covered by 2.5 and 2.6 |
3. | Expenditure on means of transport (goods and services other than those referred to in codes 1 and 2) |
3.1. | Expenditure relating to vehicles with a mass greater than 3 500 kg other than means of transport for paying passengers |
3.1.1 | Acquisition of vehicles with a mass exceeding 3 500 kg other than means of transport for paying passengers |
3.1.2 | Maintenance of a vehicle with a mass greater than 3 500 kg other than means of transport for paying passengers |
3.1.3 | Purchase and installation of accessories for vehicles with a mass exceeding 3 500 kg other than means of transport for paying passengers |
3.1.4 | Loading or unloading of a vehicle with a mass exceeding 3 500 kg other than means of transport for paying passengers |
3.1.5 | Other expenditure on vehicles with a mass greater than 3 500 kg other than means of transport for paying passengers |
3.2. | Expenditure relating to vehicles with a mass less than or equal to 3 500 kg other than means oftransport for paying passengers |
3.2.1 | Acquisition of vehicles with a mass less than or equal to 3 500 kg other than means of transport for paying passengers |
3.2.2 | Maintenance of a vehicle with a mass not exceeding 3 500 kg other than means of transport for paying passengers |
3.2.3 | Purchase and installation of accessories for vehicles with a mass not exceeding 3 500 kg other than means of transport for paying passengers |
3.2.4 | Loading or unloading of a vehicle with a mass not exceeding 3 500 kg other than means of transport for paying passengers |
3.2.5 | Other expenditure on vehicles with a mass less than or equal to 3 500 kg other than means of transport for paying passengers |
3.2.6 | CAR |
3.2.7 | HGV |
3.3. | Expenditure on means of transport for paying passengers |
3.3.1 | Purchase of a means of transport for paying passengers |
3.3.2 | Maintenance of a means of transport for paying passengers |
3.3.3 | Purchase and installation of accessories for means of transport for paying passengers |
3.3.4 | Loading or unloading of a means of transport for paying passengers |
3.3.5 | Other expenditure on means of transport for paying passengers |
3.4. | Expenditure on vehicles for the carriage of goods |
3.4.1 | Acquisition of a vehicle for the carriage of goods |
3.4.2 | Maintenance of a vehicle for the carriage of goods |
3.4.3 | Loading or unloading of a vehicle for the carriage of goods |
3.4.4 | Expenditure on vehicles for the carriage of goods not covered by 3.4.1, 3.4.2 and 3.4.3 |
3.5. | Maintenance of passenger cars and multi-purpose vehicles |
3.5.1 | Use exclusively for business purposes |
3.5.2 | Partial use for commercial passenger transport, driving instruction or hiring |
3.5.3 | Partial use for business purposes not covered under 3.5.2 |
3.6. | Maintenance of motorbikes, caravans and watercraft for recreation or sport and aircraft with a mass exceeding 1 550 kg |
3.6.1 | Use for commercial passenger transport, driving instruction or hiring |
3.6.2 | Use for other business purposes |
3.7. | Expenditure on passenger cars and multi-purpose vehicles, except for maintenance and parking or storage |
3.7.1 | Use exclusively for business purposes |
3.7.2 | Partial use for commercial passenger transport, driving instruction or hiring |
3.7.3 | Partial use for purposes not covered under 3.7.2 |
3.8. | Expenditure on motorbikes, caravans and watercraft for recreation or sport and aircraft with a mass exceeding 1 550 kg, except for maintenance and parking or storing |
3.8.1 | Use for commercial passenger transport, driving instruction, hire or resale |
3.8.2 | Use for other business purposes |
3.9. | Acquisition of a class M1 passenger car |
3.10. | Purchase of accessories for class M1 passenger cars including assembly and installation |
3.11. | Expenditure on vehicles used for the carriage of passengers comprising more than 9 seats or vehicles used for the carriage of goods |
3.12. | Expenditure on passenger transport vehicles with less than 9 seats used for commercial activities |
3.13. | Expenditure on vehicles without restriction of the right to deduct input tax |
3.14. | Expenditure on vehicles with restriction of the right to deduct input tax |
3.15. | Maintenance of vehicles for the carriage of passengers other than passenger cars and multi-purpose vehicles, motorbikes, caravans and watercraft for recreation or sport and aircraft with a mass exceeding 1 550 kg |
3.16. | Loading or unloading of a vehicle for the carriage of passengers |
3.17. | Expenditure on vehicles for the carriage of passengers other than passenger cars and multi-purpose vehicles, motorbikes, caravans and recreational/sporting watercraft and aircraft with a mass greater than 1 550 kg, excluding expenditure on maintenance and parking. |
4. | Tolls and road tolls |
4.1. | Road tolls for vehicles with a mass exceeding 3 500 kg other than means of transport for paying passengers |
4.2. | Road tolls for vehicles with a mass not exceeding 3 500 kg other than means of transport for paying passengers |
4.2.1 | CAR |
4.2.2 | HGV |
4.3. | Road tolls for means of transport for paying passengers |
4.4. | Road tolls for each means of transport on the Great Belt Bridge |
4.5. | Road tolls for each means of transport on the Öresund Bridge |
4.6. | Road tolls for means of transport for paying passengers with more than 9 seats |
4.7. | Road tolls for means of transport for paying passengers with less than 9 seats |
4.8. | Road tolls for vehicles used in the context of a conference, trade fair or exhibition or a congress |
4.8.1 | For the organiser |
4.8.2 | For a participant, if the expense is charged directly by the organiser |
5. | Travel costs such as taxi fares and costs for the use of public transport |
5.1. | For the taxpayer or an employee of the taxpayer |
5.2. | For a person other than the taxpayer or an employee of the taxpayer |
5.3. | For the taxpayer or an employee of the taxpayer in the context of a conference, trade fair or exhibition or a congress |
5.3.1 | For the organiser |
5.3.2 | For a participant, if the expense is charged directly by the organiser |
6. | Accommodation |
6.1. | Expenses for the accommodation of the taxpayer or one of his employees |
6.2. | Expenses for the accommodation of a person other than the taxpayer or one of his employees |
6.3. | Expenses for the accommodation of the taxpayer or one of his employees attending professional or business conferences |
6.4. | Expenses for the accommodation of the taxpayer or one of his employees in the context of a conference, trade fair or exhibition or a congress |
6.4.1 | For the organiser |
6.4.2 | For a participant, if the expense is charged directly by the organiser |
6.5. | Expenses for the accommodation of an employee of the taxpayer who supplies goods or services |
6.6. | Accommodation expenses for connection services |
6.7. | Expenditure on accommodation not covered by 6.5 or 6.6 |
7. | Food, beverages and restaurant services |
7.1. | Food and beverages provided by hotels, bars, restaurants and guesthouses – including breakfast |
7.1.1 | For the taxpayer or an employee of the taxpayer |
7.1.2 | For a person other than the taxpayer or an employee of the taxpayer |
7.2. | Food and beverages provided in the context of a conference, trade fair or exhibition or a congress |
7.2.1 | For the organiser |
7.2.2 | For a participant, if the expense is charged directly by the organiser |
7.3. | Food and drink for an employee of the taxpayer supplying goods or services |
7.4. | Restaurant services purchased for connection services |
7.5. | Purchase of food, beverages or restaurant services not covered by 7.2, 7.3 and 7.4 |
8. | Admission to fairs and exhibitions |
8.1. | For the taxpayer or an employee of the taxpayer |
8.2. | For a person other than the taxpayer or an employee of the taxpayer |
9. | Luxury expenses, expenses for entertainment and representation expenses |
9.1. | Purchase of alcohol |
9.2. | Purchase of tobacco products |
9.3. | Expenditure for receptions and representation events |
9.3.1 | For advertising purposes |
9.3.2 | Not for advertising purposes |
9.4. | Expenditure for the maintenance of water sports craft |
9.5. | Expenditure on works of art, collectors’ items and antiques |
9.6. | Luxury expenses, expenses for amusements and entertainment expenses for advertising purposes |
9.7. | Luxury expenses, expenses for hosting and entertainment expenses not covered by 9.1, 9.2 and 9.3 |
10. | Other |
10.1. | Tools |
10.2. | Repairs within a warranty period |
10.3. | Educational services |
10.4. | Working on objects |
10.4.1 | Work on land |
10.4.2 | Work on land used for residential purposes |
10.4.3 | Work on movable property not covered by code 3 |
10.5. | Acquisition or rental of objects |
10.5.1 | Acquisition or rental of land |
10.5.2 | Acquisition or rental of land used as a dwelling or for recreational purposes |
10.5.3 | Acquisition or rental of movable property related to or used for housing or recreational purposes |
10.5.4 | Acquisition or rental of movable property not falling under code 2 |
10.6. | Provision of water, gas or electricity through a distribution network |
10.7. | Gifts of minimal value |
10.8. | Office expenses |
10.9. | Participation in trade fairs and seminars, teaching or further training |
10.9.1 | Trade fairs |
10.9.2 | Seminars |
10.9.3 | Lessons and training |
10.9.4 | Further education |
10.10. | Flat-rate surcharge for livestock and agricultural production |
10.11. | Expenditure for mailing to countries outside the EU |
10.12. | Expenses for telephone and fax in connection with accommodation |
10.13. | Goods and services purchased by a tour operator for the direct use of the traveller |
10.14. | Items for resale that do not fall under 1.6 |
10.15. | Resale services not covered by 6.6 and 7.4 |
10.16. | Working on objects |
10.16.1 | Work on land used as a residence or for recreational purposes |
10.16.2 | Work on land not covered by 10.16.1 |
10.16.3 | Work on movable property connected with or used for immovable property according to 10.16.1 |
10.16.4 | Work on movable property not covered by 10.16.3 |
10.17. | Expenditure on items |
10.17.1 | Expenditure on land used as a dwelling or for recreational purposes |
10.17.2 | Expenditure on items not covered by 10.17.1 |
List of languages
The following table contains all permissible languages.
Abbreviation | Description |
---|---|
bg | Bulgarian |
cs | Czech |
da | Danish |
de | German |
el | Greek |
en | English |
es | Spanish |
et | Estonian |
fi | Finnish |
fr | French |
ga | Irish |
hr | Croatian |
hu | Hungarian |
it | Italian |
lt | Lithuanian |
lv | Latvian |
mt | Maltese |
nl | Dutch |
pl | Polish |
pt | Portuguese |
ro | Romanian |
sk | Slovak |
sl | Slovenian |
sv | Swedish |
tr | Turkish |
Hotline and user support
In addition to the information available in the online help accessed directly from My BOP , you can contact a hotline set up by the federal and state tax administrations, which is available
- Monday to Friday 7:00 a.m. to 10:00 p.m. and
- Saturday and Sunday 10:00 a.m. to 6 p.m.,
with any questions or problems relating to My BOP . Assistance is provided with individual questions at +49 (0)1805/235055 (EUR 0.14 per minute). The hotline can also be contacted via
- fax (+49 (0)1805/235054) or
email (hotline@ELSTER.de).
Please note: Tax advice cannot be provided via this hotline.