Tax Free Shopping

Customers with permanent residence outside the European Union (EU) can receive a refund of VAT (currently 19 per cent) on purchases from PanOceanPhoto. The only requirement is that the goods must be delivered to an address within the EU or collected from our shop in Münster and you send us the completed ‘export receipt’ stamped by customs. We can then refund the VAT paid to an account with an IBAN number.

How does it work?

Legal requirements

In principle, it is quite simple: You buy the goods from us either online or in the shop as normal, including VAT. After you have exported the goods and provided the necessary documents, we will refund the VAT paid (minus a small processing fee of € 4.90).

The current legal requirements are described in the "Leaflet on VAT exemption for export deliveries in non-commercial travel" of the Federal Ministry of Finance. You can find it on this page of German Customs:

German customs: Taxfree shopping

Who is allowed to?

Eligible persons

Value added tax can be refunded for the following cz:

with permanent residence outside the EU. This must be proven by proof of residence (e.g. copy of identity card).
without a secondary residence or residence permit (visa) of longer than three months within the EU.
the nationality does not matter.

Forms

What you need to fill in

You must fill out the "Export and Purchaser Certificate for VAT Purposes for Exports in Non-Commercial Travel (§ 6 para. 3a UStG)", which is also called the "Export Cash Receipt". You can download it here from the German Customs website:

Ausfuhr- und Abnehmerscheinigung

Please fill out section 2 in Part A. You then send this to us by e-mail. We will fill in the complete rest of part A. Parts B and C are intended for customs.

On leaving the country

This is what you must bear in mind

In addition to proof of residence, you need confirmation from customs that the goods have been exported from the EU economic area. To do this, you must present the goods to customs. This can be done, for example, at the airport from which you are leaving the EU. You must bring the following with you to the customs office:

the complete goods (Attention: These must not be used.)
the completed export sales slip (in paper form)
our invoice or receipt (as hard copy)
your passport

You must export the goods within 3 months of purchasing them from us.

The refund

How and when you get your money

Once you have exported the goods and completed the customs formalities, please send us the following documents by post:

The "Export and Purchaser Certificate for VAT Purposes for Exports in Non-Commercial Travel (§ 6 para. 3a UStG)" stamped by customs - IN ORIGINAL
a copy of your proof of residence (e.g. identity card)
Your bank details (refunds can only be made to IBAN accounts free of charge)

Please send these documents to:
PanOceanPhoto & Travel
Im Muehlenfeld 24
48163 Muenster
Germany

After we have received the documents in full, we will refund your VAT within 2 to 3 working days to the account specified. ATTENTION: There is no legal entitlement to a refund of VAT and it is not part of the purchase contract. We reserve the right to withhold a refund until we have received the documentation in the manner and form we require at the time of receipt to satisfy the requirements of the German tax authorities.