Confirmation of arrival as evidence for VAT purposes

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

Confirmation of Arrival is used as a universally valid form of evidence

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

The so-called „white attestation of the shipper“ is one of the approved alternative types of evidence. This document can be issued by ECL, if explicitly ordered.

An accurately completed CMR-waybill including signatures of the recipient and the shipper also qualifies as an alternative type of documentary proof. ECL archives this document as standard and can provide it upon request.

3) TYPES OF EVIDENCE FOR EXPORT DELIVERIES TO NON-MEMBER STATES (OUTSIDE THE EU)

Export notice via ATLAS, export processing system (AES)

Alternative export notice

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: timo.berg@ecl-online.de