- Changes to VAT Exemption: The letter from the Federal Ministry of Finance clarifies the conditions for claiming VAT exemption on export deliveries, particularly concerning the misuse case law from the European Court of Justice (ECJ) and the need to prevent tax evasion.
- Adjustments to the VAT Application Regulation: The VAT Application Regulation is updated to specify the requirements for proving export deliveries, including the acceptance of alternative documents when formal proof is not available.
- Scope and Transitional Regulation: The new regulations take effect upon publication of the letter, with a transitional provision for transactions occurring before January 1, 2026, allowing businesses to use alternative proof if formal requirements cannot be met.
Source: bundesfinanzministerium.de
See also
- C-495/17 (Cartrans Spedition) – Romania may not require the submission of specific documents to prove transport of goods
- C‑275/18 (Vinš vs Czech Republic) – Czech VAT exemption conditions for goods destined for export in violation of EU law
- C-653/18 (Unitel) – Export of goods – Always refusing exemption for export when the customer of the exported goods is not identified is not allowed
- Roadtrip through ECJ Cases – Focus on ”Exemption – Exportation of Goods” (Art. 146)
