Umsatzsteuerrückerstattung bei Ausfuhrlieferungen und elektronisches Selbstabfertigungssystem

This inquiry asks about the process for businesses to reclaim Value Added Tax (VAT) on goods exported outside the EU. It also questions the implementation and efficiency of a new electronic system for customs clearance of these exports. The questions focus on potential delays and administrative burdens for companies, particularly small and medium-sized enterprises, in obtaining VAT refunds and using the new digital customs procedures.