The VAT Application Decree (UStAE) of October 1, 2010, BStBl I in section 6.6. Paragraph 6, Sentence 3, Number 1 shall be worded as follows:
“1. certificates issued by the Federal Foreign Office or the Federal Office for Foreign Affairs, including the diplomatic or consular representations of the Federal Republic of Germany in the country of destination,”.
Source: bundesfinanzministerium.de
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