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.
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