For the VAT free intra-community delivery the following has to be noted:
- Valid VAT ID number of client has to be available
- Invoice is issued net with note
about intra-community delivery - An entry certificate as proof of the delivery to the other EU country has to be available
In the first step the client has to provide the valid VAT ID number from the other EU member state. The VAT ID number has to be valid when delivering the goods.
The German VAT registered company has to issue a net invoice with a note about the intra-community delivery and has to include the VAT ID number of the client.
In the last step a so called entry certificate has to be available. The document has to include the following information that the goods were received in the other EU country:
- Name and address of consignee
- Quantity of the goods
- Standard commercial description
- Place and month of arrival of the goods
- Date of issue
- Signature of the consignee
Alternatively e.g. a CMR forwarding bill with signature of the client in field 24, a tracking and tracing protocol or a postal receipt has to be archived.