Changes to evidence of export deliveries
The German fiscal authority responded to the recent case law from the ECJ and amended its guidelines in respect of what can be regarded as proof of a tax-exempt export delivery. These new principles now already have to be applied.
In its circular of 1.7.2025, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) amended the German ordinance on the application of VAT. Consequently, paragraph 6 in Section 6 will be amended and supplemented by a paragraph 6a. According to the modified provisions, from now on, a tax exemption for export deliveries will be granted if substantive legal requirements have been fulfilled and even if the formal requirements for the proof of export have not been satisfied. The amendments were a response to the case law of the ECJ (of 8.11.2018, case: C-495/17, Cartrans Spedition; of 28.3.2019, case: C-275/18, Vinṡ; of 17.10.2019, case: C-653/18, Unitel Sp) and of the Federal Fiscal Court (ruling of 12.3.2020, case reference: V R 20/19).
In the amended paragraph 6 there is a list of cases where proof of export, even without a confirmation from a border customs office or the office of departure, will be accepted on the basis of other appropriate receipts or alternative supporting documents. In the new paragraph 6a, other alternative supporting documents are mentioned that generally have to be accepted.
