New BMF letter dated 16 September 2013: The deadline for introducing the new accounting and documentary evidence requirements for tax-exempt intra-Community supplies has been extended once again. Accordingly, it will not be objected to if, for EU exports carried out by 31 December 2013, the accounting and documentary evidence is still provided on the basis of the legal situation in force until 31 December 2011 to demonstrate that the requirements for the tax exemption were met. This leaves several more weeks to prepare for the new "evidence requirements". Please contact us; we will be glad to work with you to draft templates tailored to your company so that the new evidence requirements are met correctly and the tax exemption is not jeopardised. In our magazine "Sommerzeit" you can read about the new requirements in detail; we have also printed sample confirmations for you there. We are happy to provide further information. Steffen & Partner Group, your Steuerberater (German Certified Tax Advisor) in Bocholt, Düsseldorf and Bad Salzuflen T +49 2871 275750
Frequently asked questions
Frequently asked questions
Until when does the transitional rule for the entry certificate (Gelangensbestätigung) under the BMF circular dated 16 September 2013 apply?
For intra-Community supplies carried out up to 31 December 2013, the tax authorities will not object if the accounting and documentary evidence is still maintained in accordance with the legal framework in force until 31 December 2011. Only for supplies from 1 January 2014 onwards must the new evidentiary requirements be applied without exception.
What is the purpose of the Gelangensbestätigung (entry certificate) for intra-Community supplies?
The Gelangensbestätigung is a documentary proof by which the supplying entrepreneur demonstrates that the goods have actually arrived in another EU member state. It is a prerequisite for the VAT exemption of intra-Community supplies. Without proper proof, the tax exemption is at risk.
What are the consequences of incorrect documentary evidence for an EU supply?
If the accounting and documentary records are not properly maintained, the tax office may deny the VAT exemption for the intra-Community supply. The supply will then be retroactively subject to German VAT, which can result in substantial back payments.
What should companies do to prepare for the new documentation requirements?
Companies should adapt their internal processes, delivery documents, and confirmation templates to the new requirements in good time. We recommend company-specific templates for Gelangensbestätigungen (entry certificates) as well as clear procedures for obtaining and archiving the supporting documents in order to permanently secure the VAT exemption.