- The German Ministry of Finance amended the VAT Application Decree on July 1, 2025.
- The amendment implements CJEU’s abuse-of-law rulings and clarifies VAT exemption for exports.
- Exemption is granted if material conditions for export are met using objective criteria.
- Formal customs confirmation is not always required for VAT exemption.
- Scenarios include airport retail, diplomatic missions, and military exports.
- Acceptable alternative proof includes certificates from German public bodies and verified customs documents.
- Military transport records are also considered valid proof.
- Foreign language documents generally need certified translation.
- Import documents in English may be accepted without translation in some cases.
Source: alvarezandmarsal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
