If an agent has handled or processed the supplied items prior to them being exported then the supplying enterprise has to provide proof of export via a supporting document that has to include the following additional information:
- the name and address of the agent,
- the quantity and usual commercial designation of the items that were delivered or despatched to the agent,
- the place and date the item was received by the agent and
- a description of the order as well as a description of the handling and processing carried out by the agent.
For this purpose, according to the BMF circular of 13.12.2022 (reference: III C 3 – S 7134/22/10002 :001), an agent may place an endorsement that contains the additional information on the document, or provide the additional information in a separate document. Alternatively, on the basis of the business records that are available (e.g. despatch document, export certificate from the commissioned forwarding agent, or a confirmation from the customs office at the border that monitors departures from Community territory), an agent may issue the supplying enterprise with a combined export and handling certificate based on the prescribed model.
Please note: The current model form (in German) ‘Bescheinigung für Umsatzsteuerzwecke in Bearbeitungs- und Verarbeitungsfällen’ [Certificate for VAT purposes in cases of handling and processing] can be found on the BMF website.