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Purchases by Non-EU Customers: Requirements For Simplified Tax Refund at The Wholesale Store

Non-EU customers can purchase from METRO Austria but will be charged Austrian VAT upfront rather than at the time of export. METRO Austria will refund the VAT if certain conditions are met. The simplest refund method for purchases under €1,000 is using Form U34, which requires the customer to transport the goods themselves to a non-EU country and submit the stamped form and invoice within 6 months. To get a METRO customer card required for purchases, non-EU customers must provide documents including business licenses and ID copies.

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219 views2 pages

Purchases by Non-EU Customers: Requirements For Simplified Tax Refund at The Wholesale Store

Non-EU customers can purchase from METRO Austria but will be charged Austrian VAT upfront rather than at the time of export. METRO Austria will refund the VAT if certain conditions are met. The simplest refund method for purchases under €1,000 is using Form U34, which requires the customer to transport the goods themselves to a non-EU country and submit the stamped form and invoice within 6 months. To get a METRO customer card required for purchases, non-EU customers must provide documents including business licenses and ID copies.

Uploaded by

Hari Dimoshi
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Purchases by Non-EU Customers


Requirements for simplified tax refund at the Wholesale Store

No immediate relief from Austrian VAT, but tax refund possible

Even entrepreneurs from non-EU countries (third country, hereinafter referred to as "Non-EU
Customers") having no residence or registered office in Austria can purchase at METRO Cash & Carry
Austria GmbH (hereinafter referred to as "METRO Austria"). In principle, if the purchased good is
subsequently exported exclusively to demonstrably non-EU countries it is exempt ("tax exempt
export") from the Austrian VAT (10%, 13% or 20%).

However, an immediate relief upon purchasing at METRO Austria is not possible.

METRO Austria shall bill Non-EU customers exclusively with gross invoices indicating Austrian VAT
(no net invoicing). Under certain circumstances, METRO Austria shall subsequently refund Non-EU
Customers (tax refund) for the tax paid upon purchasing.

Simplified tax refund for purchase value of up to max. EUR 1,000 gross - Form U34

There are different methods (with various complexity) in Austria for tax refund in case of tax-free
exports to non-EU countries (third country). The fastest and the least complicated option to receive
a refund for tax paid is the tax refund using the Form U34. This is the simplified tax refund method
for so-called tourist exports. For reasons of administrative simplicity, this method can be applied
even to entrepreneur exports to non-EU countries.

The requirements for this simplified method are:

 that the Non-EU Customer has a customer card from METRO Austria (collector must be an
authorised buyer as per the customer card),
 that the purchase value (invoice amount) is at least EUR 75 gross and a maximum of EUR
1,0001,
 Non-EU Customer collects the goods purchased and verifiably transports them to the third
country on its own ("own export") and
 the Form U34 stamped by the Customs together with the original invoice is submitted to the
METRO Wholesale Store within six months from issuing of the invoice.

If all these conditions have been met, the Form U34 is in principle issued by Metro Austria on the day
of purchase (issuing of invoice) and a simplified tax refund shall be possible.

In contrast, in all other cases (purchase value of EUR 1,000 and/or engagement of a freight forwarder
by the customer) the Form U34 shall not be issued by METRO Wholesale Store. In this case,
simplified tax refund is not possible, rather a formal customs notification of the export must be
carried out ("Customs declaration").2

Documents required for the issuance of a customer card by METRO Austria

METRO Austria requires the following documents in order to issue a customer card to new Non-EU
Customers:

1
Splitting of the purchase into several invoices is not possible.
2
Should the gross product value exceed the limit of EUR 1,000 an electronic customs declaration (e-Customs - export
record EX 431) is to be effected; under certain conditions, a simplified written declaration may also be possible (using Form
ZA58a).
2

 The signed sales summary (non-EU) (Download from website: https://www.metro.at/metro-


kunde-werden/online-registrierung; or complete the form directly at the Wholesale
Store) and the change log (to be signed upon first visit to the Wholesale
Store): written notification of all authorised buyers;
Attention: METRO customer card can be exclusively applied for personally by company
owner or Managing Director. The application by other persons with power of attorney is not
possible.
 Copy of the business licence or business registration, Company Register excerpt or similar
evidence from a commercial register;
 Copy of an official photo identification document (e.g. passport) of the
applicant (company owner, Managing Director)
 Copy of the identification document for each authorised buyer
 Consenting to the terms of purchase of METRO Austria (using the Non-EU Customer sales
summary or the change log).

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