On 17 September 2013, the German Federal Ministry of Finance (FMoF) published the  administrative guidelines concerning the documentary evidence of intra-community supplies. These new guidelines confirm and officially determine the interpretation of the VAT law that will become applicable as from October 1, 2013.

Based on the published guidelines is he so called ‘Gelangensbestätigung’  the only accepted documentary evidence for all cases where the supplier or the recipient transports the goods with their own means of transport. However, if a carrier is transporting the goods on behalf of the supplier or his customers, even though the ‘Gelangensbestätigung’ will be the regular evidence, the taxpayer is allowed to prove that the goods have left the country by several other options, e.g. a fully completed freight document such as CMR (with signature of the supplier, the carrier and the recipient) or by a certificate issued by the transport agent.

In addition, the FMoF provides the taxpayers – together with the published document – with example forms of the ‘Gelangensbestätigung’ in German, English and French which can but do not have to be used. The guidelines also specify that under certain conditions ‘Gelangensbestätigungen’ can be obtained electronically but must not cover a period of more than 3 months.

For more details see

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