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  #21  
Old 29.04.2016, 15:28
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Re: Car repair in Austria, claim VAT back when entering CH?

Reviving this thread as I have a similar question and the law may have changed. Not clear in the thread is if Germany and Austria have different rules.

I damaged the gearbox of my track car in France and had it repaired in Germany. In fact I got a new gearbox fitted in the car. I will bring the car back to Switzerland on my trailer (car has no license plate but was imported years ago).

What I would like is the VAT back of the work done to the car. For ease of example. The gearbox and parts are 5,000 and the labor is 1,000 making a total bill of 6,000.

In my view the German VAT can be reimbursed while Swiss VAT is payable only on the gearbox and parts and not on the labor. Correct me if I am wrong but I think the parts need to be presented (presentable) as new so not used. The parts are new but they have been fixed in the car. I will need the German garage to pay me the VAT back.

What are my options?
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  #22  
Old 29.04.2016, 15:34
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Re: Car repair in Austria, claim VAT back when entering CH?

Ask the German dealer about a Bill for a Werklieferung. Then you should be able to reclaim the German VAT and pay Swiss VAT on the parts.

Here the official document by the German Finance Departement:
http://www.bundesfinanzministerium.d...cationFile&v=1

If ylour dealer is unsure, he should check with the local IHK, or go to another dealer.
See alos here https://www.haufe.de/steuern/kanzlei...70_161496.html
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  #23  
Old 29.04.2016, 15:40
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Re: Car repair in Austria, claim VAT back when entering CH?

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Reviving this thread as I have a similar question and the law may have changed. Not clear in the thread is if Germany and Austria have different rules.

I damaged the gearbox of my track car in France and had it repaired in Germany. In fact I got a new gearbox fitted in the car. I will bring the car back to Switzerland on my trailer (car has no license plate but was imported years ago).

What I would like is the VAT back of the work done to the car. For ease of example. The gearbox and parts are 5,000 and the labor is 1,000 making a total bill of 6,000.

In my view the German VAT can be reimbursed while Swiss VAT is payable only on the gearbox and parts and not on the labor. Correct me if I am wrong but I think the parts need to be presented (presentable) as new so not used. The parts are new but they have been fixed in the car. I will need the German garage to pay me the VAT back.

What are my options?
"The parts are new but they have been fixed in the car. " Germany only refunds VAT on parts that are fitted in the car; if you bring them on their own then no refund.
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Old 29.04.2016, 15:43
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Re: Car repair in Austria, claim VAT back when entering CH?

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What I would like is the VAT back of the work done to the car. For ease of example. The gearbox and parts are 5,000 and the labor is 1,000 making a total bill of 6,000.
You've got the wrong track car then!!
My last 2 gearboxes cost £100 and £150 respectively - and could be removed and refitted in a few hours - myself

A quick check reveals there are 3 such gearboxes for sale from 1 scrapyard near me
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  #25  
Old 29.04.2016, 15:53
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Re: Car repair in Austria, claim VAT back when entering CH?

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"The parts are new but they have been fixed in the car. " Germany only refunds VAT on parts that are fitted in the car; if you bring them on their own then no refund.
Italy is they opposite, you can only get the VAT refunded on parts that are NOT fitted.

Tom
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  #26  
Old 29.04.2016, 15:57
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Re: Car repair in Austria, claim VAT back when entering CH?

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You've got the wrong track car then!!
My last 2 gearboxes cost £100 and £150 respectively - and could be removed and refitted in a few hours - myself

A quick check reveals there are 3 such gearboxes for sale from 1 scrapyard near me
Do you have an E30?
mine is a Caterham
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  #27  
Old 29.04.2016, 16:00
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Re: Car repair in Austria, claim VAT back when entering CH?

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Do you have an E30?
mine is a Caterham
E36 - especially good when I can get slicks at 200-300chf a set
(although I paid no attention to pressures last time out and delaminated the front left).

I am at Dijon on Friday with Fredy Barth Trackdays - although not with the M3
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  #28  
Old 29.04.2016, 16:03
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Re: Car repair in Austria, claim VAT back when entering CH?

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Ask the German dealer about a Bill for a Werklieferung. Then you should be able to reclaim the German VAT and pay Swiss VAT on the parts.

Here the official document by the German Finance Departement:
http://www.bundesfinanzministerium.d...cationFile&v=1

If ylour dealer is unsure, he should check with the local IHK, or go to another dealer.
See alos here https://www.haufe.de/steuern/kanzlei...70_161496.html
Thanks a lot. Thats what I was looking for. I will ask for the Werklieferung (instead of Werkleistung / sonstige Leistung). If I understand correct this can include the labor. is that correct?

The invoice for Werklieferung would than state: Gearbox Service. Or would a detailed invoice be needed?

The work is already done but the garage is ok to discuss with. Did not pay him yet
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  #29  
Old 29.04.2016, 16:07
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Re: Car repair in Austria, claim VAT back when entering CH?

Answering my own question. Yes labor is included as materials are more than 50% of the total invoice. So Vereinfachungsregel (simple rule) can be applied.

Quote - Grundsätzlich ist das Verhältnis zwischen eingesetztem Material und der Arbeitsleistung kein geeignetes Kriterium zur Abgrenzung von Werklieferung und Werkleistung (Abschn. 3.8 Abs. 1 UStAE). Bei der Reparatur eines Beförderungsmittels lässt die Finanzverwaltung aber aus Vereinfachungsgründen zu, das die Abgrenzung hilfsweise danach erfolgen kann, ob mehr als die Hälfte des für die Reparatur des Fahrzeugs aufgewendeten Entgelts auf das Material entfällt (Abschn. 7.4 Abs. 2 UStAE bis 31.12.2012; für alle ab dem 1.1.2013 ausgeführte Leistungen Abschn. 3.8 Abs. 6 UStAE).
Wichtig: Die Vereinfachungsregelung ist für alle bis zum 31.12.2012 ausgeführte Leistungen ausschließlich bei der Reparatur von Beförderungsmitteln anzuwenden. Ab dem 1.1.2013 kann bei allen Reparaturen beweglicher körperlicher Gegenstände von einer Werklieferung ausgegangen werden, wenn mehr als 50 % des Gesamtentgelts auf das Material entfallen. Voraussetzung dafür ist aber, dass die Einordnung als Werklieferung oder Werkleistung nicht nach den allgemeinen Abgrenzungskriterien zweifelsfrei entschieden werden kann (BMF, Schreiben v. 12.12.2012 sowie Abschn. 3.8 Abs. 6 UStAE).
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  #30  
Old 29.04.2016, 16:14
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Re: Car repair in Austria, claim VAT back when entering CH?

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E36 - especially good when I can get slicks at 200-300chf a set
(although I paid no attention to pressures last time out and delaminated the front left).

I am at Dijon on Friday with Fredy Barth Trackdays - although not with the M3
E30 E36 similar. nice for track indeed. There is a nice competition at DNRT Zandvoort for these cars.

I am at Dijon in two weeks. Today is Porsches
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Old 29.04.2016, 16:15
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Re: Car repair in Austria, claim VAT back when entering CH?

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Italy is they opposite, you can only get the VAT refunded on parts that are NOT fitted.

Tom
OK will not go to Italy to get my car fixed...
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  #32  
Old 29.04.2016, 21:17
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Re: Car repair in Austria, claim VAT back when entering CH?

do I need the standard form or is getting a stamp on the invoice enough? It is needed for German tax authorities of course. Never done this before (and too lazy to search...)
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  #33  
Old 29.04.2016, 23:49
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Re: Car repair in Austria, claim VAT back when entering CH?

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Italy is they opposite, you can only get the VAT refunded on parts that are NOT fitted.

Tom
How complicated it is to get the VAT back in Italy? Where do you get the reimbursement?
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  #34  
Old 30.04.2016, 00:19
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Re: Car repair in Austria, claim VAT back when entering CH?

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How complicated it is to get the VAT back in Italy? Where do you get the reimbursement?
From the supplier, same as in all other countries.

However, they have no legal obligation to do so.

Tom
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Old 30.04.2016, 01:09
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Re: Car repair in Austria, claim VAT back when entering CH?

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E36 - especially good when I can get slicks at 200-300chf a set
(although I paid no attention to pressures last time out and delaminated the front left).

I am at Dijon on Friday with Fredy Barth Trackdays - although not with the M3
To quote some smartass on this forum: "E36? You should get yourself a proper track car". ;-)
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  #36  
Old 30.04.2016, 18:34
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Re: Car repair in Austria, claim VAT back when entering CH?

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do I need the standard form or is getting a stamp on the invoice enough? It is needed for German tax authorities of course. Never done this before (and too lazy to search...)
here is the link to the form in case the supplier does not have the form available.

http://www.zoll.de/DE/Privatpersonen...einkaufen.html
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  #37  
Old 05.05.2016, 12:46
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Re: Car repair in Austria, claim VAT back when entering CH?

All worked perfectly. thanks for helping me out
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  #38  
Old 05.05.2016, 12:55
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Re: Car repair in Austria, claim VAT back when entering CH?

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You've got the wrong track car then!!
My last 2 gearboxes cost £100 and £150 respectively - and could be removed and refitted in a few hours - myself

A quick check reveals there are 3 such gearboxes for sale from 1 scrapyard near me
These BMW gearboxes do need frequent changes I believe...
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  #39  
Old 05.05.2016, 14:25
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Re: Car repair in Austria, claim VAT back when entering CH?

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These BMW gearboxes do need frequent changes I believe...
Lets say I wasn't great and reading oil levels first time round

Meanwhile the trip to Dijon is on hold for the moment as it would appear the LOTUS I was due to use is living up to its name.
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Old 05.05.2016, 14:49
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Re: Car repair in Austria, claim VAT back when entering CH?

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These BMW gearboxes do need frequent changes I believe...
I had one die at around 100,000 miles. It got stuck in third gear. Some time before I had changed the oil to Redline brand but I don't know if that was the cause. Just like that one was, the one I have now has always been notchy into 2nd and is getting worse. I just changed the oil on that one too, but like for like.
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