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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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year