Further details of the compulsory use of the Entry Certificate (gelangensbestätigung) on intra-Community in Germany
Posted by: Monika Misiura
With regards to the new requirements of the compulsory use of the Entry Certificate in Germany ('Gelangensbestätigung') as primary evidence for the zero-rating of Intra-Community supplies of goods, please be advised that after many postponements, the changes will finally become effective from 1st October 2013.
In this regards the following evidence will be required for the zero-rated Intra- Community supplies:
Where the supplier arranges the transport, either directly or through by an independent third party:
a duplicate of the invoice, and
Entry Certificate ('Gelangensbestätigung) or one of the alternative forms of evidence.
In the case of dispatches where the transport is being carried out by an independent third party, the following evidence may (under further conditions) also be provided:
a bill of lading,
a white carrier certificate,
a carrier confirmation (for pick-up cases),
the tracking and tracing protocol including a written or electronic order confirmation,
proof of dispatch (in particular the CMR)
Dispatches with own means of transport (transport is arranged by the customer, such as in the case of ex-work):
In the case of dispatches with own means of transport, the evidence must normally be exclusively provided by means of the Entry Certificate (with some exceptions). The Entry Certificate may be issued for all supplies carried out in quarterly periods and may be composed of several documents. In addition, the Entry Certificate must always be signed by either the customer, his agent, or his representative (i.e. employee or warehouse keeper) or any other person authorised to collect the goods.
A signature is not required if the entry certificate is transmitted electronically, provided it is obvious that the transmission originates from within the customer or representative’s domain.
The new provisions apply to all Intra-Community supplies from Germany carried out from 1st October 2013, however there will be a transitional period until 31st December 2013 during which the Tax Authorities will accept evidence in line with the previous rules.
The Entry Certificate form can be completed by the company who despatches goods from Germany and sent to the customer for signature, or filled out by your customer. The completed and signed form must be sent back to the company despatching goods and must be kept as evidence that the VAT exemption was correctly granted.
Should you wish to discuss this or if you would like further information please contact us by:
Tel: +44 208 601 4600