• Service: Tax, Global Indirect Tax
  • Type: Regulatory update
  • Date: 10/18/2013

Germany - Additional VAT reporting for intra-EU, cross-border supplies 

October 18:  Germany has increased the administrative burden with respect to intra-EU supplies—i.e., the cross-border transport of goods within the European Union.

Documentation for cross-border supplies within EU

Suppliers can apply a value added tax (VAT) rate of 0% for cross-border supplies of goods made to businesses within the EU, provided the suppliers have the valid VAT registration number of their customers.

The supplier must also be able to prove that the goods were shipped across the border (for example, a signed CMR consignment note, an invoice from the freight forwarder, or a copy of the sales invoice).

Additional requirement

Germany recently increased the administrative burden for proving cross-border shipments by introducing an additional requirement—i.e., the Gelangenbestätigung.

  • Customers must sign for receipt of the goods and return the Gelangenbestätigung to their supplier.
  • The supplier must retain this document in their records.
  • This increases the administrative burden for both the supplier and the customer.

Read an October 2013 report prepared by the KPMG member firm in the Netherlands: Germany imposes stricter conditions for zero VAT rate

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