All material subject to strictly enforced copyright laws. © 2022 ITR is part of the Euromoney Institutional Investor PLC group.

Germany: Ausgangsvermerk does not always suffice as proper proof of export supplies

german-flag-wavy250x167.jpg

Exporters from Germany should be aware that Customs requirements for proper proof of export changed in May.

For zero rated export supplies of goods, proof of transportation must be furnished. According to sections 9 and 10 of the German VAT Implementation Code (UStDV), taxable persons filing electronic export declarations via ATLAS are required to provide the so-called Ausgangsvermerk to the tax authorities.

On May 17 2014, ATLAS release 8.5 was transferred into real-time operation, among other things, changing the Ausgangsvermerk necessary for VAT purposes. This change concerns goods being declared for the export procedure followed by a transit procedure. If a German Customs office of destination terminates the transit procedure, the Ausgangsvermerk will now carry the watermark Ausgangsvermerk gilt nicht für Umsatzsteuerzwecke. By means of ATLAS-participant information dated May 15 2014, German Customs authorities stated that the modification only concerns Customs offices of destination with the competence “customs office of exit - inland.” In a case where the Customs office of destination is a Customs office at the border, the export notice for VAT purposes will further on be issued. The reason for the change is that in the cases at hand Ausgangsvermerke for VAT purposes are issued though the goods are still located in the Customs territory of the EU. The Customs office that issues the Ausgangsvermerk is, however, not able to confirm the export of the goods into a third country.


Significance in practice

Cases in which a transit procedure in connection with an export procedure is terminated by a German Customs office of destination with the competence of a “customs office of exit - inland”, are not the rule. According to Customs law, a Customs office situated in the inland may act as a Customs office of exit if the goods are exported by rail, post, air or sea. It is necessary that the goods are intended to leave the Customs territory of the EU based on a single transport contract by rail, post, air or sea.

If a transit procedure is terminated by a Customs office of destination with the competence “customs office of exit - inland”, an Ausgangsvermerk is automatically created to terminate the export procedure. At this point in time, however, it is uncertain whether the goods will reach a third country. The requirements of a zero rated export supply are not fulfilled. In this case, an Ausgangsvermerk for VAT purposes will no longer be issued. Even before May 17 2014, in these sorts of cases the requirements of a zero rated export supply were not met, though an export notice was issued.


Advice

ATLAS Release 8.5 does not change the legal situation, but rather clarifies it. Companies that carry out export procedures as described above, will no longer be able to use the Ausgangsvermerk for VAT purposes. These companies need to ensure that they obtain a permitted alternative proof of export, for example, a way bill, a bill of lading or a certificate of the freight forwarder (so-called Spediteursbescheinigung). Affected companies should also check whether the correct documentation for past export supplies is available.

Christian Salder (christian.salder@kmlz.de), a lawyer and certified tax consultant, is a partner of KÜFFNER MAUNZ LANGER ZUGMAIER – KMLZ, the principal Germany correspondents of the indirect tax channel on www.internationaltaxreview.com.





More from across our site

This week European Commission officials consider legal loopholes to secure minimum corporate taxation, while Cisco and Microsoft shareholders call for tax transparency.
The fast-food company’s tax settlement with French authorities strengthens the need for businesses to review their TP arrangements and documentation.
The full ALP model will be adopted through a new TP regime, which is set to boost the country’s investments and tax certainty.
Tax professionals have called on the UK government to reconsider its online sales tax as it would affect the economy at the worst time.
Tax professionals have called on companies to act urgently to meet e-invoicing compliance targets as the EU plans to ramp up digitisation.
In the wake of India’s ambitious 25-year plan for economic growth, ITR has partnered with leading tax commentators to discuss what the future will look like for India and for the rest of the world.
But experts cast doubt on HMRC's data and believe COVID-19 would have increased the revenue shortfall.
EY’s plan to separate its auditing and consulting businesses might lessen scrutiny from global regulators, but the brand identity could suffer, say sources.
Multinationals are asking world leaders to put a scale on carbon pricing to tackle climate change at the 48th G7 summit in Germany, from June 26 to 28.
The state secretary told the French press that the country continues to oppose pillar two’s global minimum tax rate following an Ecofin meeting last week.
We use cookies to provide a personalized site experience.
By continuing to use & browse the site you agree to our Privacy Policy.
I agree