Subject to evidence for deliveries within the EU
From 1. January 2014 the obligation to provide proof for deliveries within the EU will be tightened. It must be evidenced that every delivery has successfully arrived at its destination and reached the recipient. This is what the Confirmation of Arrival can be used for. Other alternative documents of proof besides the Confirmation of Arrival have been approved (in accordance with § 17 UStDV / VAT implementing provisions) from 1. October. The legislator distinguishes between intra-Community supplies and export deliveries to non-member states (outside the EU). There are provisions regarding the obligation of providing proof for both cases.
1) TYPES OF EVIDENCE FOR DELIVERIES WITHIN THE EU
According to legislative regulations the Confirmation of Arrival can only be used as a documentary proof if issued by your customer. Therefore, ECL GmbH cannot issue or provide a Confirmation of Arrival.
2)APPROVED ALTERNATIVE DOCUMENTARY PROOF
3) TYPES OF EVIDENCE FOR EXPORT DELIVERIES TO NON-MEMBER STATES (OUTSIDE THE EU)
Both of these types of evidence are only issued by customs authorities and require handling via the ATLAS-process. For export declarations with a goods value of up to 1,000 €, which are not handled via the ATLAS-process, a „white attestation of the shipper“ can be used as evidence for deliveries.
In order to receive the „white attestation of the shipper“ as evidence for deliveries within the EU and for export deliveries into non-EU states an explicit order is required.
For further information please contact us at ECL: email@example.com