For the calendar year 2016 Germany will require all 13th Directive refund applications to be made electronically.
At the moment, claims for VAT incurred by non-EU businesses in Germany and other EU countries are made by completing a paper application form and sending this, along with the other required documents such as the physical purchase invoices, to the local tax authority.
The new procedure, effective from 1 July 2016, now means that all future claims in Germany will have to be made via an online application. Prior registration to the online system is required and invoices and other documents will still need to be sent to the tax authority in Germany. The process for VAT refunds for EU established businesses in Germany remains the same.