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Intra-EU supply of goods – Documentary evidence of intra-EU supplies – Entry certificate

Bernard Ickowicz

Partner at European VAT Desk

Company must hold a “Certificate of Entry” [Gelangensbestätigung] duly completed by the customer proving the effective shipment of the goods outside Germany [measure applicable since October 1st, 2013]. In transport cases [situation where the goods are moved with own means of transport, as opposed to dispatch case], the entry certificate is the only admissible evidence proving the shipment of the goods outside Germany. In dispatch cases [situation where the transport is done by an independent third party, such as a freight forwarder], alternative documents can however still be used as proof.

The entry certificate may be drawn up in German, English or French. Using another language requires a legally certified translation. You will find here a template of the certificate.

 

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