Fibby
New Member
Re: Phoenix Props V2 CNC - Kylo Ren Crossguard
Derrick,
Thanks for considering this for the non EU folks. Many people wouldn't even humor the question.
It looks like the required documentation to support not charging VAT for export outside the EU would be the Invoice and Shipping documentation. Hopefully the info below will help you or your tax office.
EU regulations.
http://eur-lex.europa.eu/eli/dir/2006/112/oj
Info on documentation
http://www.customs-law.expert/presentations/in_english/VAT_compliance_in_the_EU.pdf
12. Proof for VAT-exempt exports
If the goods have been exported under the electronic export procedure, the certification of exit provided by the customs office of export to the exporter or declarant (Art. 796e CCIP) serves as proof for the VAT exemption.
In his bookkeeping the exporter has to file the following (§13UStDV):
– the quantity and description of the goods (for vehicles also the ID-No.)
– the name and address of the purchaser
– the date of supply
– the price
– the date of export
– the movement reference number of the electronic declaration
Note: If the supply has been entered in the bookkeeping, missing details can be added and errors can be corrected during the appeal procedure (ECJ 27.9.2007, C-146/05, Collée, and BFH, 28.5.2009 VR 23/08)
For exports made by other means than through the electronic export system
If the goods are dispatched by an independent carrier, the following proof is required (§ 10 UStDV):
– either the waybill signed by the customer, the bill of lading or the postal receipt
– or other documents used for the carriage of goods, especially one made out by the forwarding agent, containing the following:
• the name and address of the person issuing the document
• the date at which the document was issued
• the name and address of the supplier and of the customer of the transport service
• the quantity and description of the goods (for vehicles also the ID-No.)
• the place and date of export or the place and date of the dispatch to a place outside the EU
• the recipient of the goods, and the place to which the goods are to be brought
• the assurance by the issuer of the document that the indications made in this document are based on business information which can be verified within the territory of the EU
• the signature of the person issuing the document
Reference to the automated system.
http://www.vatdesk.eu/vat-germany/8-content/81-germany-vat-new-tips
Export of goods – Documentation requirement - ATLAS
Companies must hold an electronic statement from “ATLAS” (Automated Tariff and Local Customs Clearance System) to prove the effective export of the goods outside the Community. The Electronic Export Certificate [Ausfuhrvermerk) is considered to be a sufficient proof of export, irrespective of whether the goods are transported or dispatched. Other documentation (e.g. airway bills, freight forwarder certificates, etc.) should however be accepted under exceptional circumstances.
Derrick,
Thanks for considering this for the non EU folks. Many people wouldn't even humor the question.
It looks like the required documentation to support not charging VAT for export outside the EU would be the Invoice and Shipping documentation. Hopefully the info below will help you or your tax office.
EU regulations.
http://eur-lex.europa.eu/eli/dir/2006/112/oj
TITLE IX - EXEMPTIONS
CHAPTER 6 - Exemptions on exportation
Article 146
1. Member States shall exempt the following transactions:CHAPTER 6 - Exemptions on exportation
Article 146
| (a) | the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the vendor; |
| (b) | the supply of goods dispatched or transported to a destination outside the Community by or on behalf of a customer not established within their respective territory, with the exception of goods transported by the customer himself for the equipping, fuelling and provisioning of pleasure boats and private aircraft or any other means of transport for private use; |
| (c) | the supply of goods to approved bodies which export them out of the Community as part of their humanitarian, charitable or teaching activities outside the Community; |
| (d) | the supply of services consisting in work on movable property acquired or imported for the purpose of undergoing such work within the Community, and dispatched or transported out of the Community by the supplier, by the customer if not established within their respective territory or on behalf of either of them; |
Info on documentation
http://www.customs-law.expert/presentations/in_english/VAT_compliance_in_the_EU.pdf
12. Proof for VAT-exempt exports
If the goods have been exported under the electronic export procedure, the certification of exit provided by the customs office of export to the exporter or declarant (Art. 796e CCIP) serves as proof for the VAT exemption.
In his bookkeeping the exporter has to file the following (§13UStDV):
– the quantity and description of the goods (for vehicles also the ID-No.)
– the name and address of the purchaser
– the date of supply
– the price
– the date of export
– the movement reference number of the electronic declaration
Note: If the supply has been entered in the bookkeeping, missing details can be added and errors can be corrected during the appeal procedure (ECJ 27.9.2007, C-146/05, Collée, and BFH, 28.5.2009 VR 23/08)
For exports made by other means than through the electronic export system
If the goods are dispatched by an independent carrier, the following proof is required (§ 10 UStDV):
– either the waybill signed by the customer, the bill of lading or the postal receipt
– or other documents used for the carriage of goods, especially one made out by the forwarding agent, containing the following:
• the name and address of the person issuing the document
• the date at which the document was issued
• the name and address of the supplier and of the customer of the transport service
• the quantity and description of the goods (for vehicles also the ID-No.)
• the place and date of export or the place and date of the dispatch to a place outside the EU
• the recipient of the goods, and the place to which the goods are to be brought
• the assurance by the issuer of the document that the indications made in this document are based on business information which can be verified within the territory of the EU
• the signature of the person issuing the document
Reference to the automated system.
http://www.vatdesk.eu/vat-germany/8-content/81-germany-vat-new-tips
Export of goods – Documentation requirement - ATLAS
Companies must hold an electronic statement from “ATLAS” (Automated Tariff and Local Customs Clearance System) to prove the effective export of the goods outside the Community. The Electronic Export Certificate [Ausfuhrvermerk) is considered to be a sufficient proof of export, irrespective of whether the goods are transported or dispatched. Other documentation (e.g. airway bills, freight forwarder certificates, etc.) should however be accepted under exceptional circumstances.
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