No tax exemption without proof! That is the basic principle, especially when it comes to claiming tax exemptions for intracommunity supplies. Although the Federal Fiscal Court (Bundesfinanzhof, or BFH) no longer considers documentary and accounting evidence to be a substantive requirement for tax exemption in its settled case law, it has confirmed that companies are required to use a similar kind of documentary and accounting proof in accordance with the statutory requirements of section 6a of the Value Added Tax Act (Umsatzsteuergesetz, or UStG) and sections 17a to 17c of the Value Added Tax Ordinance (Umsatzsteuer-Durchführungsverordnung, or UStDV).

If you want to read more  about tax exemptions for intracommunity supplies please register for my website and download the the new booklet “ Intracommunity supplies“ at  http://www.sibilledecker.de/Mandanten-Info-nur-fuer-registrierte-Nutzer  for free.

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