Why Germany’s new supply rules are bad news for business

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.