½Û×ÓÊÓƵ

General (Germany)

For the supplies of goods from Germany cross-border to other EU member states, the VAT regulations for intra-EU trade must be observed.

Under normal circumstances, such supplies are subject to German VAT but will be VAT exempt provided that:

1. Ìý

   •ÌýÌýÌýÌý the customer is VAT registered in another EU member state and acquires the goods for the purpose of its business;

2. Ìý

   •ÌýÌýÌýÌý the customer in another EU member state is liable for VAT on the acquisition of the supplied goods based on the other EU member state's VAT regulations;

3. Ìý

   •ÌýÌýÌýÌý the customer has used, vis-à-vis the supplier, a valid EU VAT identification number which was issued by any EU member state, other than Germany;

4. Ìý

   •ÌýÌýÌýÌý the supplier records the customer's VAT identification number in its business records and on its invoice;

5. Ìý

   •ÌýÌýÌýÌý the supplier obtains and retains proof of dispatch (eg entry certificate) of the goods to another EU member state; and

6. Ìý

   •ÌýÌýÌýÌý the supplier duly declares the supply