The German Federal Ministry of Finance (BMF) recently commented on the VAT implications from 2021. In principle, a delivery is deemed to be exported at the beginning of the transport. The BMF clarifies that deliveries of goods with transport beginning before 01.01.2021 are still tax-exempt as intra-Community deliveries as long as the entrepreneur does not prove that the border crossing took place after 31.12.2020. In this case, there is no intra-Community supply, but an export.
Source: js-steuerberater.de
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