Confirmation of arrival
The confirmation of entry and other alternative supporting documents are intended to ensure that tax-free intra - community deliveries by companies within the scope of the German VAT Act have actually arrived in other EU countries. The new regulation on the obligation to provide evidence for intra-community deliveries, which will apply from October 1, 2013, aims to ensure taxation of intra-community acquisitions in the country of destination and prevent tax evasion , for example through carousel transactions .
introduction
Since January 1, 2012, the so-called confirmation of arrival (§ 4 No. 1b UStG, § 6a UStG in conjunction with § 17a UStDV) should be used for this proof. Due to numerous protests from the economy, however, there was no objection for a transitional period if the evidence was provided in accordance with the legal situation valid until December 31, 2011. However, with the eleventh ordinance amending the VAT Implementing Ordinance, the provisions on the entry certificate were modified. From October 1, 2013, companies for intra-Community deliveries must prove in a suitable form that the goods have actually arrived at the company in another EU country. Without proof of the shipment of the item from one EU member state to another EU member state, the tax office can set sales tax for the intra-community delivery that is actually exempt from sales tax. Evidence can be provided in any form, but the law provides for the so-called entry confirmation of the service recipient (customer) as a rule. The VAT Implementation Ordinance also provides for other, equivalent confirmations from the person responsible for the transport (e.g. forwarder, courier service, parcel service) for documentary evidence. The haulier certificate and tracking-and-tracing protocols should be mentioned here in particular.
Transition period
On September 16, 2013, the Federal Ministry of Finance published the administrative regulations on document and accounting records for tax exemptions for intra-Community deliveries, which will come into force on October 1, 2013. A transitional period until December 31, 2013 is granted for their application. This means that for intra-Community deliveries that are carried out by December 31, 2013, the accounting and supporting documents can still be kept according to the old regulations. The new obligations to provide evidence for intra-Community deliveries must then be applied from January 1, 2014.
Contents of a certificate of arrival
All possibilities of proof can be found in § 17a UStDV. As a clear and easily verifiable therefore applies a detection if, in addition to the double of the bill § 14 , § 14a UStG a Gelangensbestätigung present, contains the following information:
- the name and address of the customer
- the quantity of the delivery item and the customary description. For vehicles including the vehicle identification number for vehicles within the meaning of Section 1b (2) UStG
- Information on the place and month of receipt of the item in the rest of the community in the case of transport and dispatch by the entrepreneur or dispatch by the customer. In the case of transport by the customer, the place and month of the end of the transport of the item in the rest of the community must be stated.
- the date of issue of the confirmation
- the signature of the purchaser or one of his representatives for acceptance. In the case of electronic transmission, a signature is not required if it can be seen that the transmission has started in the area of disposal of the recipient or the agent.
Form of entry certificate
Since only text form is required for the confirmation of entry , it can also be issued and transmitted in electronic form . In the case of transmission in electronic form, be it by e-mail or by fax , it must be clear that the electronic document originates from the exhibitor's area. The confirmation of arrival can still be issued as a collective confirmation, in which the sales from up to one quarter can be summarized. The entry certificate can also consist of several documents that refer to each other.
Individual evidence
- ↑ Art. 2 of the 11th regulation amending the UStDVO of March 25, 2013 ( BGBl. I p. 602 )
- ^ Deutsche Handwerks Zeitung: Entry confirmation .
- ↑ Ordinance of the Federal Ministry of Finance, printed matter 66/123, Eleventh ordinance amending the VAT Implementing Ordinance of April 2, 2013.
- ↑ Leaflet on confirmation of entry (PDF; 210 kB)
- ↑ sales tax; Obligations to provide documentary evidence and proof of accounts for tax exemption for intra-Community deliveries (Section 4 No. 1 Letter b, Section 6a UStG); Changes to Sections 17a and 74a UStDV by the Eleventh Ordinance amending the VAT Implementing Ordinance of September 16, 2013 .
- ↑ Interview in the business magazine "Wirtschaft Regional" with Pawel Suliga, tax advisor at the Osnabrück auditing and tax consultancy firm Dr. Klein, Dr. Mönstermann + Partner . ( Memento of the original from February 15, 2014 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
