A new document has been introduced in Germany that increases the administrative burden with respect to intra-EU supplies (the cross-border transport of goods) within the European Union.
Suppliers can apply a value added tax (VAT) rate of 0% for cross-border supplies of goods made to businesses within the EU, if the suppliers have the valid VAT registration number of their customers. The supplier must also be able to prove that the goods were shipped across the border.
Now, the Customers must sign for receipt of the goods and return the Gelangenbestätigung to their supplier. The supplier must retain this document in the accounting records. This new procedure increases the administrative burden for both the supplier and the customer.
