- This document is a memo from the German Federal Ministry of Finance regarding the exemption of value-added tax for export deliveries in non-commercial travel.
- It includes a new version of the memo and a sample form for export and buyer certificates for value-added tax purposes in non-commercial travel exports.
- The memo explains the conditions for tax exemption, including the buyer’s residency, the goods’ arrival in the third country within three months, and the total value of the goods.
- It also outlines the necessary documentation for tax exemption, including export and buyer certificates, receipts, and book records.
- The memo provides information on procedures at the border customs office, document retention, and alternative confirmation by a German foreign mission.
- It excludes deliveries for the equipment or supply of private means of transport from the tax exemption.
- The document includes two attachments: one on the VAT-related delimitation of the EU area/third country area and another on the export and buyer certificate.
Source: bundesfinanzministerium.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
