Leaflet on VAT exemption for export deliveries in non-commercial travel

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:

• bundesfinanzministerium.de
• datev-magazin.de

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