The German Federal Ministry of Finance (FMoF) has published guidelines regarding the documentary evidence required when making exempt intra-community supplies from Germany.
Where dispatches are made and the transport is carried out by an independent third party, the authorities require the Entry Certificate (Gelangensbestätigung) or alternative evidence such as the proof of dispatch (CMR), bill of lading, signed carrier confirmation, postal receipt, etc.
Where the transport for the dispatch is not carried out through an independent third party, for example the customer picks up goods ex-works, or the supplier delivers, then the Gelangensbestätigung must normally be used. The Entry Certificate may also be transmitted electronically subject to certain conditions.
This requirement was introduced on 1 October 2013 and will apply to all Intra-Community supplies of goods. However, there is a transition period until 31 December 2013 whereby the existing rules may be used.
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