- Export supplies are zero-rated under certain conditions in Germany.
- Taxable persons must provide documentary and accounting evidence to qualify for zero-rating.
- Disputes often arise due to incomplete or improper evidence.
- The ECJ has ruled that denying zero-rating when substantive requirements are met is against proportionality and fiscal neutrality.
- The Federal Ministry of Finance clarified that zero-rating must be granted if substantive legal requirements are met, even if formal proof is lacking.
- Providing proof according to national requirements is advisable to avoid disputes.
- Specific changes apply to proof of zero-rating for exports in non-commercial travel.
- Travellers must present relevant forms, passports, and goods to customs when leaving the EU for zero-rating to apply.
Source: kmlz.de
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.
