The change in tax legislation as of 1 January 2012 also affects "documentary evidence for intra-Community deliveries". According to the Federal Ministry of Finance, simpler and clearer proof regulations have been created for the tax exemption of intra-Community deliveries: For intra-Community deliveries, the legally prescribed proof of receipt must be provided with a so-called confirmation of arrival in both transport and dispatch cases."
IMPORTANT: A transitional arrangement has been made for this change, according to which the tax authorities will not object if proof of tax exemption for export supplies and intra-Community supplies carried out up to 30 June 2012 is still provided on the basis of the legal situation applicable up to 31 December 2011. This will avoid difficulties in the transition to the new legal situation.
Following intensive lobbying by industry and business associations and the DIHK, the Federal Ministry of Finance is also willing to compromise in principle:
An amendment to the UStDV, a relaxation of the signature requirement, the authorisation of alternative proofs and a non-objection period or a suspension of the confirmation of arrival would be necessary until the changes are implemented.
