International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

German taxpayers to get extended grace period on Gelangenbestätigung

The German government is likely to extend the grace period for accepting documentation to prove the intra-Community supply of goods from German companies to December 31 2012, according to a senior tax authority source.

On July 1 2012, Germany is introducing a Gelangenbestätigung, a single document required as proof that German companies have made intra-Community supplies of goods, to claim entitlement to VAT exemptions from the German tax authorities.

A period of grace, known as a Nichtbeanstandungsregelung, where German companies can still provide alternative documentation to the authorities – such as freight documents, delivery notes and invoices – was set to expire on June 30 2012.

According to International Tax Review’s source, this period is now likely to be extended to December 31 2012.

The source from the German tax authorities, who wished to remain anonymous, also said the VAT Implementation Ordinance (UStDV) which will introduce Gelangenbestätigung is likely to be amended, and there is a good chance it will be stipulated directly in the UStDV that other forms of proof are acceptable even after the Gelangenbestätigung is introduced.

FURTHER READING:

Why Germany's new VAT rules are bad news for taxpayers

more across site & bottom lb ros

More from across our site

Lawmakers have up to 120 days to decide the future of Brazil’s unique transfer pricing rules, but many taxpayers are wary of radical change.
Shell reports profits of £32.2 billion, prompting calls for higher taxes on energy companies, while the IMF has warned Australia to raise taxes to sustain public spending.
Governments now have the final OECD guidance on how to implement the 15% global minimum corporate tax rate.
The Indian company, which is contesting the bill, has a family connection to UK Prime Minister Rishi Sunak – whose government has just been hit by a tax scandal.
Developments included calls for tax reform in Malaysia and the US, concerns about the level of the VAT threshold in the UK, Ukraine’s preparations for EU accession, and more.
A steady stream of countries has announced steps towards implementing pillar two, but Korea has got there first. Ralph Cunningham finds out what tax executives should do next.
The BEPS Monitoring Group has found a rare point of agreement with business bodies advocating an EU-wide one-stop-shop for compliance under BEFIT.
Former PwC partner Peter-John Collins has been banned from serving as a tax agent in Australia, while Brazil reports its best-ever year of tax collection on record.
Industry groups are concerned about the shift away from the ALP towards formulary apportionment as part of a common consolidated corporate tax base across the EU.
The former tax official in Italy will take up her post in April.