ultrasmart all-digital heavy-duty forensic german accounting - business consulting - forensische Buchprüfung
  • Home
  • German Taxes, Accounting, Business
  • Für Steuerberater, Rechtsanwälte
  • Contact/Imprint
  • News
  • Privacy policy

New regulation of documentary evidence for deliveries within the EU

21/3/2020

 
Picture
The new regulation of documentary evidence for intra-Community deliveries is the implementation of an EU directive, can be found in § 17a UStDV (German VAT Implementation Regulation) and now contains a new term: presumption of arrival. The presumption of arrival is only valid if the delivering entrepreneur:
A. sent the item - by themselves or through a third party - AND
B. is in possession of two documents which
  1. do not contradict each other,
  2. issued by different parties AND
  3. confirm the arrival of the item at the recipient.
    These parties must be independent of the supplier and the customer.

​The following combination of the two documents is initially recognized:
  1. proof of carriage or dispatch (e.g. complete waybill, confirmation of the office of departure in the Union transit procedure) AND
  2. evidence like
  • transport insurance policy OR
  • bank records of payment for transportation or shipping OR
  • certificate from a public body (e.g. notary) about the arrival of the object OR
  • confirmation by a warehouse owner of the arrival of the item.
The implementation of these requirements in practice is particularly problematic for affiliated companies and will probably be supplemented to and resolved legally in the future.
Special leasing payments and taxes in Germany

Comments are closed.

    FRANK LEHMANN

    MBA for Finance and Financial Services (UK), Steuerfachwirt (GER)

    Categories

    All
    Bulgarian
    Deutsch
    English
    French
    German Accounting
    German Business
    Online-accounting
    Russian
    Sample-docs
    Spanish

    RSS Feed

    follow us in feedly
Ordeconta GmbH, Berlin, Germany
  • Home
  • German Taxes, Accounting, Business
  • Für Steuerberater, Rechtsanwälte
  • Contact/Imprint
  • News
  • Privacy policy