S & P NEWS
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News on VAT
Changes of the proof of intra-Community supply and export of goods
The German Bundesrat agreed on the second “Verordnung zur Änderung steuerlicher Verordnungen” and thereby accepted changes of the German Umsatzsteuerdurchführungsverordnung (UStDV) including modifications of the proof of intra-Community supply and export of goods.
The verification of the export of goods has been adapted to the electronic clearance of exportation. The distinction between carriage and dispatching of goods for intra-Community supplies has been abolished. Suppliers need to show consistently a copy of the invoice and a so called “Gelangensbestätigung” that includes a confirmation of the customer that the goods arrived in another Member State. This “Gelangensbestätigung” replaces the acknowledgement of receipt respectively the affirmation of the customer to carry the goods to another member state and the document of dispatch required so far. Thus, the way how the supplier has to verify the conditions of tax exemption is legally determined in future.
These new regulations come into forth on 01.01.2012. They lead to further problems for intra-Community suppliers instead of the intended simplification. We will inform you about particulars of the changes and give you more recommendation in a special piece of information in detail.
