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Confirmation of arrival
Changes in German VAT law as of October 1st 2013:
“Confirmation of arrival” - Evidence of intra-Community supplies
In Germany, from 1 October 2013 onwards new rules for the documentation of intra-Community supplies come into force. To deliver goods exempt from VAT, the supplier must prove the successful delivery at the customer in another EU member state. In accordance with Section 17a of the VAT implementation ordinance, this evidence must be provided in a clear and easily verifiable manner in the documentation.
The primary evidence is the so called “Gelangensbestätigung”. The “Gelangensbestätigung” is a confirmation of the arrival of the delivery by the customer. In case of dispatch alternative forms of documentation are permitted.