VAT works on getting the refund from the government. The vendor who sold the phone sent the tax component to the government, so only he can ask it back and give you the money.

So get the MWSt form above filled out by the vendor, take it to the consulate in Shanghai and get it signed by them showing your details. There is no other way.

R Rudi would have to charge VAT to P pan when 'selling' the phone to him and get the original ePlus MWSt back from the government using his USt account. Then P pan exports and certifies it, and RR pays him the MWSt back, then submits the paperwork to the government to get the MWSt back he charged to PPan. Not possible, unless RR was already registered as GeBr/GmBh etc.