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Change in documentation requirements for intra -Community trades/deliveries
dence for intra -Community trades/deliveries has changed considerably.




1. Evidence for intra-Community trades/deliveries § 17c


The "Second Order amending tax regulations" of 2 December 2011 (BGBl. I S. 2416), among others, amended §§ 17a to 17b and 17c UStDV with effect from 1 January 2012. These changes revised the obligations for receipt and proof of registration for intra-Community trades/deliveries with effect from 1 January 2012. Responding to the difficulties that have arisen for companies implementing the new documentation requirements for tax exemption for intra-Community trades/deliveries (“Gelangensbestätigung”), the Federal Ministry of Finance, in their letter of 6th February 2012, extended the transitional period from March 31st again until 30th June 2012. Letter of BMF Feb.2012 on tax exemption for export ( § 4 no . 1 , pt. A , § 6 UStG): Schreiben des BMF Feb.2012 zur Steuerbefreiung für Ausfuhrlieferungen (§ 4 Nr. 1 Buchst. a, § 6 UStG) Letter of BMF Feb.2012 on tax exemption for intra-Community trades/deliveries ( § 4 no . 1 Buchst . B , § 6a UStG) Schreiben des BMF Feb.2012 zur Steuerbefreiung für innergemeinschaftliche Lieferungen (§ 4 Nr. 1 Buchst. b, § 6a UStG)



2. Main features of the amendments to § 17a UStDV


The main characteristic of the proposed changes for transport and shipping cases is to provide identical documentary evidence. In future it will be no longer relevant for documentary evidence how the goods are transported. The documentary proof shall consist of two documents only:

1. the “double” of the invoice and
2. a so-called „Gelangensbestätigung“



3. Gelangensbestätigung


In case of transport by the customer (so-called pick-up case) the confirmation must have the following contents:

• Name and address of customer
• Amount of the object delivered and commercial description including vehicle identification number
• Date and place of receipt of the goods within the EU or in case of self-transport by the purchaser date and place of the final destination in other EU countries
• Date of issue of the confirmation



4. The problem in practice


Although it may appear to be a simple task, significant additional effort is required. The practical problems associated with the Gelangensbestätigung are obvious. It obligates foreign companies to participate in fulfilling evidentiary requirements of the German tax authorities, which they often do not know. The motivation for participation will for this reason likely be rather low. The supplier bears the risk that the confirmation is uncollectible if he does not provided a bill in advance including tax. The company has the burden of proof.



5. hort and precise - advantages of OUR services at a glance


We ensure that our customers in Europe and beyond will have a fast and secure export, both within the European Economic Union and in third countries.

Professional service with optimized processes eases the enormous bureaucratic and logistical efforts and costs.

• Elimination of language barriers
• No security deposit for the net-billing within the European Community
• Minimal time effort for foreign customers
• Personal assistance when vehicles are collected on site

We will be happy to answer any individual questions you may have and further help you understand more details on the processes and procedures.

We would be pleased to welcome you as a new and satisfied customer.