- Germany has updated its VAT-free export documentation requirements, effective 1 July 2025.
- The new circular expands the list of acceptable evidence for VAT-exempt exports.
- The update provides more flexibility and addresses challenges with traditional documentation.
- Exports from the EU to non-EU countries are zero-rated for VAT if proper evidence is provided.
- Previously, an export document from the customs office was required, which was sometimes hard to obtain.
- The new guidance allows alternative documents as evidence, such as: 1. Confirmations from government and diplomatic bodies. 2. Settlement notes for tax privileges. 3. Customs documents from other jurisdictions.
- Foreign-language documents must be translated into German unless they are in English.
Source: vatit.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.
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