German updates intra-community VAT requirements

Fri 26th Apr 2013

Germany has provided updated guidance on the documentation required when bringing goods into Germany from another EU member state.  This is an important element of the German Value Added Tax compliance regime.

Companies will need to provide the “Gelangensbestätigung” entry document where goods are sent across the German border by post and where there is therefore no shipping documentation.  This latest amendment to the German VAT compliance regime will come into effect from October 2013.

The requirement for the above is to enable to selling of goods across the German frontier at zero VAT as an intra-community supply.

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