IntraCommunity Delivery

The latest case law on the issue of proof of the current case-law of the BFH the so-called document – and book proofs for deliveries abroad: The Bundesfinanzhof (BFH) took position in three current judgments regarding the sales tax exemption for deliveries to third countries (so-called export deliveries) and in other EC Member States (so-called intra-Community supply). Export deliveries and intra-Community supplies are exempt from the sales tax, only if the merchandise is actually promoted or sent abroad (EC Member State or third country). The German legislature has regulated in the value added tax Act (UStG) in connection with the VAT implementing Regulation (UStDV) of supplying contractors do the aforementioned proof of tax exemption by certain documents and records. This is the receipt and proof of the book. The Federal fiscal court has stressed in its judgments of April 23, 2009 and may 12, 2009, that this receipt and proof of the book is not a substantive requirement for the tax exemption.

In this respect, he can Receipt and proof of the book have only an indication function. Vice versa is however also note the receipt and proof of the book has no definitive proof character. This means that the ceding entrepreneur has to reckon that the Finance Office as part of a tax audit will review the documents and proof of the book. If the tax office here will find the incorrectness of the receipt and proof of the book eliminates the evidence function of the receipt and proof of the book. This means that delivery is only exempt from sales tax, if the requirements of the tax exemption in accordance with 6a UStG objectively (i.e. actually) are fixed or a regulation on the protection of good faith in favour of the contractor engages. Note: that the receipt and proof of the book, as he in the UStDV is governed, not by the IRS on their own should be extended is from the aforementioned judgments also.

The IRS must make so basically no additional requirements. The IRS may require only further evidence if there was doubt as to the Tax exemption can explain the delivery. By judgment of May 28, 2009, the Federal fiscal court stressed that book proof by accounting records is to lead up to the time of the advance tax return. Then, the accounting records may be only complemented or corrected. This is however the question to separate, whether the tax exemption on an other manner than by the book proof can be provided. In this respect is not a material legal requirement, other facts as evidence can be presented if necessary up to the final hearing of the Finanzgericht.