The leaflet on VAT exemption for export deliveries in non-commercial travel will be reissued as of July 2022 (Annex – together with “Annex 1 to the leaflet on VAT exemption for export deliveries in non-commercial travel”).
The previous sample form issued by the BMF letter of January 10, 2020, BStBl I p. 186, is replaced by the attached – adapted – form sample “Export and buyer certificates for sales tax purposes for exports in non-commercial travel” (“Annex 2 to the leaflet on VAT exemption for export deliveries in non-commercial travel”).
This document is being published in part one of the “Bundessteuerblatt”.
Sources:
Latest Posts in "Germany"
- Germany to Implement Permanent 7% VAT Rate for Restaurants and Catering from 2026
- Tenant Electricity Supply Constitutes Independent Taxable Delivery According to Münster Tax Court
- German Court Rules on VAT Treatment of NFT Trading for Digital Art
- VAT Input Tax Correction for Ongoing Construction in Building Phases
- Germany Implements VAT Reforms Effective January 2026
