With effect from 1 January 2020, the requirements for the VAT exemption of intra-Community supplies have been tightened. Since then, the VAT-ID of the recipient and the correct declaration in the EC Sales List (ECSL) have become substantive requirements for VAT exemption. The Federal Ministry of Finance (BMF) accordingly amended the German Administrative VAT Circular by means of its letter dated 9 October 2020 (KMLZ VAT Newsletter 53 | 2020). The BMF had previously taken what transpired as a far too strict position with regard to the ECSL. The BMF was therefore forced to make corrections and has now softened its interpretation in section 4.1.2 of the VAT Circular with its letter dated 20 May 2022.
Source KMLZ
