Germany provides new intra-community VAT supplies guidance

  • Nov 13, 2012 | Richard Asquith

Germany provides new intra-community VAT supplies guidance

In response to industry and tax profession requests, the German tax authorities are to modify the rules for governing nil VAT charge for intra-community supplies of goods between Germany and other EU member states.

2012 German VAT rules cause problems

The changes follow the implementation in 2012 of a new regime designed to tighten-up the use of nil German VAT charges, in particular to attempt to reduce the instances of VAT fraud.  These rules required companies to produce further documentary proof of the departure of goods from Germany – a key component to qualify for nil VAT.  This included a new, confirmation of arrival document.  Many traders found this cumbersome, and harshly applied.

The new guidance, which comes into effect from July 2013, will reduce the burden of proof, and give more weight to other documentary proof of the despatch of goods across the Germany border.

You can read more about the VAT regime in our German VAT compliance briefing.

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara