What's new?

Following the end of the transition period on 31 December 2020, the UK is a third country territory in respect of EU VAT. As such, the “Gelangensbestätigung” (below) is no longer relevant.

In the case of export declarations under customs law in the ATLAS electronic export procedure, the ‘exit note’ (Ausgangsvermerk) must be kept as evidence.

Intra-EU supplies from Germany: German tax authority evidential requirements

Since 1 January 2012, the German Ministry of Finance has required German suppliers to hold a “Gelangensbestätigung”, i.e. a confirmation signed by the recipient that the goods arrived in the country of destination, in addition to a copy of the invoice relating to the intra-EU supply, as evidence of the intra-EU transaction. 

Depending on how the transport is arranged, the content of the Gelangensbestätigung differs, but it always needs to state when and where the goods were actually received by the purchaser.

The new requirement is subject to a transitional period lasting until 31 March 2012. Increasingly, German suppliers will be asking their customers in all Member States to complete the relevant form in relation to their purchases.

If you have any clients who buy goods from Germany they will have to be asked to comply with these new rules.


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