Tax-free shopping in Germany (2026)

Last reviewed: 9 October 2026

In short: Buyers who live outside the EU can buy goods free of VAT for private use when the total is more than EUR 50 and the goods leave the EU by the end of the third month after the month of delivery. A border customs office confirms the export.

RuleWhat applies
VAT refund for visitors availableVAT refund for visitorsYes [1]
Who qualifiesVAT refund for visitorsBuyer lives in a territory outside the EU; goods are for private use and carried in personal luggage. [1]
Minimum purchaseVAT refund for visitors€50.00 per purchase [1]
Time limit to take goods outVAT refund for visitors3 months [1]
Refund procedureVAT refund for visitorsA border customs office of an EU Member State confirms on the seller's document that the goods left the EU and that the buyer's details match the passport. [2]

Notes

  • The law requires a total value including VAT of more than EUR 50.
  • The goods must leave the EU before the end of the third calendar month after the month of delivery.

Sources

  1. Bundesministerium der Justiz (Gesetze im Internet): § 6 Ausfuhrlieferung (UStG) (consulted 9 October 2026) · all sources
  2. Bundesministerium der Justiz (Gesetze im Internet): § 17 Abnehmernachweis bei Ausfuhrlieferungen im nichtkommerziellen Reiseverkehr (UStDV) (consulted 9 October 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.