Refund of VAT on medical devices purchased in Germany
What are you entitled to as a patient or visitor? Conditions, documents and practical steps
Buying medical devices in Germany – whether for personal health needs or as part of a treatment plan – is very common among patients coming from outside the European Union. The key question is: Can you get the German value-added tax (Mehrwertsteuer / Umsatzsteuer) on these devices refunded?
The answer is: Yes – but only if strict and clearly defined conditions are met.
This article explains the VAT refund process for people who are not resident in Germany or the EU, with practical conditions and examples.
Who is entitled to claim a VAT refund?
VAT refund rules generally apply to:
Non-residents of the European Union (third-country nationals)
who purchase medical devices for personal use outside Germany, and
who leave Germany / the EU within three months from the date of purchase
Example:
A Saudi or Algerian citizen buys a medical device from a German pharmacy or medical supply store and leaves the EU within three months, taking the device with them and having the export confirmed – they can then claim a VAT refund.
Which medical devices are eligible?
In practice, VAT refunds are possible for many personal medical devices, such as:
Blood glucose meters – eligible
Blood pressure monitors – eligible
Orthotic devices and orthopaedic supports – eligible
Wheelchairs – eligible
Inhalation devices and asthma equipment – eligible
Hearing aids and hearing care devices – eligible
Large hospital equipment (e.g. imaging machines) – usually not eligible in practice
The basic rule is that the devices must be for personal use only, and not intended for trade or resale within Germany or the EU.
How much VAT can be refunded?
VAT on most medical devices is 19%, and in some cases 7% if the item is listed as a reduced-rate good.
You only get a refund on the VAT portion of the device’s price – not usually on shipping costs or additional services.
Key conditions for VAT refund
Proper tax invoice (Rechnung mit ausgewiesener MwSt.)
Your invoice must be a full tax invoice, showing:
the net price,
the VAT amount, and
the seller’s full details and VAT ID.
Purchase in the name of the traveller
Invoices issued in the name of a company or a third person are usually not accepted.
Export of the goods within three months
You must take the device out of Germany / the EU within three months from the invoice date.
Customs stamp (Zollstempel) on departure
When leaving the EU, you must present the original invoice and the device to customs (Zoll) at the airport or border point and obtain an official export stamp on the invoice.
How do you submit the refund claim?
Step 1: At the airport or external EU border
Go to the customs office (Zoll) before checking in your luggage or as instructed by the airport.
Present:
the medical device,
the original tax invoice,
your passport,
your travel ticket or boarding pass.
Ask for an official export stamp from customs on your invoice.
Step 2: After getting the customs stamp
A. Through the store where you bought the device
Send the stamped original invoice to the store by post, or
hand it in personally on a later visit if the store offers this option.
The store will refund the VAT in cash, by bank transfer or back to your payment card, depending on their policy.
B. Through a tax-free service provider (e.g. Global Blue, Premier Tax Free)
Many shops, especially in large cities, work with such tax-free operators.
The service provider usually charges a fee of around 10–15% of the VAT amount.
You can receive the refund in cash at airport refund counters, or later by transfer to your bank account or card.
Important warnings and practical points
No refund without a customs stamp, even if the invoice is formally correct.
Devices should be ready for inspection; clearly used equipment may raise questions.
Before buying, check whether the shop supports VAT refund / Tax Free service, as not all small retailers do.
The invoice should clearly show your personal details:
full name,
address,
country of residence outside the EU,
and preferably your passport number.
Practical summary
To obtain a VAT refund on medical devices bought in Germany, you must:
be non-resident in the European Union,
have a proper tax invoice in your own name,
leave Germany / the EU within three months of purchase,
obtain a German customs export stamp at departure, and
submit the stamped invoice to the store or a refund service provider.
If you follow these conditions and steps carefully, you can recover a significant portion of your costs for medical devices in a legal and transparent way.
The editorial and author team of the website aims to provide accurate information based on thorough research and multiple sources. Nevertheless, errors may occur or regulations may change over time. Please treat the information in this article as an initial guide only and always consult customs authorities, tax professionals and other competent bodies for definitive and up-to-date advice.
