Germany recently amended its VAT rules on what evidence is required to exempt intra-Community supplies. As of July 1 2012, the exemption for intra-Community supplies originating from Germany only applies if the supplier can produce a Gelangenbestätigung, which has been signed by the customer. Martin Morawski and Johan Visser of Baker & McKenzie look at what this means for businesses.
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Two months since EU political agreement on pillar two and few member states have made progress on new national laws, but the arrival of OECD technical guidance should quicken the pace. Ralph Cunningham reports.