Due to globalisation and the increasing mobility of private individuals, VAT-related legal issues are becoming more and more relevant for the international acquisition of goods in the private sector.
Exports in non-commercial travel are generally export deliveries in accordance with Section 6 (3a) UStG, which are tax-free in Germany in accordance with Section 4 No. 1a UStG.
It should also be noted that the tax exemption only applies to the entrepreneur and there is no possibility of receiving a direct tax refund from the tax authorities.
If the private individual intends to make tax-free purchases in Germany, the form "Export and customer certificate for VAT purposes for exports in non-commercial travel" should be printed out and carried along.
In this form, the seller provides details of the purchase transaction and the customs office of exit at the external border of the European Union (including airports of departure and seaports) confirms the export of the goods.
However, this presupposes that the goods to be exported are presented accordingly at the customs office of exit.
The VAT amount can then be refunded to the foreign buyer in various ways.
- The seller can transfer the amount to the buyer after receipt of the export certificate.
- The seller may engage a service company that operates at border crossings or airports.
- The seller can only demand the net amount, whereby there is a risk that the subsequent proof of export will not be provided by the buyer.
1) The requirements for tax exemption in accordance with §§ 6 para. 3a in conjunction with § 6 para. 1 no. 2, 3 UStG
The export supply in non-commercial travelling sales within the meaning of Section 6 (3a) UStG is tax-free in accordance with Section 6 (1) No. 2 or No. 3 UStG if the following criteria are cumulatively met:
a.) Taxable supply,
b.) the object of the supply is acquired for non-business purposes and is
c.) exported by the customer in personal luggage,
d.) the customer has his place of residence or registered office in the territory of a third country and
e.) the object of the delivery is exported before the end of the third calendar month following the month of delivery.
Carriage of the goods in personal luggage within the meaning of this provision shall be deemed to have occurred if the customer transports the goods in hand luggage, in checked luggage when travelling by rail, air or sea or in a car, including in a van.
This means that there is no export in tourist traffic if the customer sends the goods to a third country by a forwarding agent, by rail or post or by another carrier or if he transports the goods there in a lorry, for example.
The customer's place of residence is the place where he has his home for a longer period of time and which is to be regarded as the local centre of his life.
The place of residence in this sense is the place entered in the passport or in another border crossing document (identity card) recognised in the Federal Republic of Germany (para. 1.2 of the BMF letter dated 28.5.2004, BStBl I 2004, 535).
The nationality of the buyer is therefore irrelevant.
Compliance with the three-month period must be proven by the entrepreneur (Section 6 (3a) No. 2 UStG) by stating the date of export in the export document.
If the date of export is not stated on the export document, the entrepreneur must prove the date of export with other verifiable documents.
2) Proof required for tax exemption
The tax exemption of the export delivery in non-commercial travel must be substantiated by three documents.
a.) Proof of export
The proof of export should contain the following information:
- Name and address of the supplier
- standard trade description and quantity of the goods listed.
- Place and date of export.
- Export confirmation from the border customs office of the EU member state.
b.) Proof of purchase
The proof of purchase includes the following information on the receipt
- Name and address of the customer
- Confirmation from the border customs office that the customer's address details in the receipt match the entries in the passport or other border crossing document presented.
c.) Book evidence
In addition to the documentary evidence, the seller must also keep a book record.
This must contain the following information:
- standard commercial description and quantity of the exported goods.
- Name and address of the third country customer.
- Day of delivery.
- Amount of consideration (price less VAT).
- the export
Important Note: The content of this article has been prepared to the best of our knowledge and belief. However, due to the complexity and constant evolution of the subject matter, we must exclude liability and warranty. Important Notice: The content of this article has been created to the best of our knowledge and understanding. However, due to the complexity and constant changes in the subject matter, we must exclude any liability and warranty.
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