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Exporting to non-EU Countries

When exporting goods from Germany to non-EU countries a VAT free treatment is possible. The goods have to be declared at the customs when leaving the EU. 
 
In order to treat the sales VAT free, the following has to be noted:
  • Client is seated outside the EU.
  • A net invoice with a note about the VAT free export has to be issued.
  • The goods have to be declared at the customs when leaving the EU.
  • A so called “Ausgangsvermerk” from the customs is required.

For the export to non-EU countries to clients (B2B or B2C) the most important fact is that the declaration at the customs was performed and that a so called “Ausgangsvermerk” from the customs is available. The German tax authorities can request this document. Only in some cases other documents can be provided as proof that the goods left the EU territory. Furthermore a correct net invoice with a note about the VAT free export has to be issued. 

Summary of the most important details

  • Exporting to clients outside of the EU can be VAT free.
  • Goods have to be customs cleared when leaving the EU.
  • A so called “Ausgangsvermerk” from the customs as confirmation that the goods left the EU has to be available and can be requested by the tax office. 
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