The VAT Entry Certificate, known as Gelangensbestätigung in German, is a critical document in the VAT system for intra-community supplies. It serves as proof that goods have been transported from one EU member state to another, ensuring the correct application of VAT exemptions for such transactions. In this blog post, we at WW+KN, a Baker Tilly Company will delve into the details of the Gelangensbestätigung, its requirements, and provide a template for your use.
What is the Gelangensbestätigung?
The Gelangensbestätigung is a certificate confirming that goods dispatched from one EU member state have arrived in another. This document is necessary for suppliers to claim VAT exemption on intra-community supplies, according to the German VAT Act (§17a UStDV) and the EU VAT Directive (2006/112/EC). The certificate must be signed by the recipient of the goods or an authorized representative.
Key Requirements
For the Gelangensbestätigung to be valid, it must include the following information:
- Name and address of the supplier: The business sending the goods.
- Name and address of the recipient: The business or person receiving the goods.
- Quantity and commercial designation of the goods: Detailed description of the goods supplied.
- Place and date of receipt: The exact location and date when the goods were received by the buyer.
- Date of issuance of the confirmation: The date when the Gelangensbestätigung is issued.
- Signature of the recipient: This can be either a physical or electronic signature.
These requirements are stipulated in the German VAT Act (§17a UStDV) and further outlined in the EU VAT Directive (2006/112/EC).
Why is it Important?
The Gelangensbestätigung is essential for compliance with VAT regulations within the EU. Without it, suppliers may be unable to prove that the goods have been transported to another member state, potentially leading to the denial of VAT exemption and subsequent VAT liability in Germany. According to §17a UStDV and Article 138 of the EU VAT Directive (2006/112/EC), this certificate acts as a safeguard for businesses to ensure that intra-community supplies are correctly documented and taxed.
Sample Gelangensbestätigung
Below is a sample template that can be used for the Gelangensbestätigung:
VAT Entry Certificate (Gelangensbestätigung)
Supplier Information
Name: [Supplier’s Name]
Address: [Supplier’s Address]
Recipient Information
Name: [Recipient’s Name]
Address: [Recipient’s Address]
Goods Details
Quantity: [Quantity of Goods]
Commercial Designation: [Description of Goods]
Transport Details
Place of Receipt: [Place of Receipt]
Date of Receipt: [Date of Receipt]
Date of Issuance
Date: [Date of Issuance]
Recipient’s Confirmation
I hereby confirm the receipt of the goods listed above.
Signature: [Recipient’s Signature or Authorized Representative]
Name: [Recipient’s Name]
Position: [Recipient’s Position]
Date: [Date of Signature]
How to Ensure Compliance
- Accurate Documentation: Ensure all required fields are accurately filled out.
- Timely Issuance: The certificate should be issued as soon as the goods are received.
- Secure Signatures: Obtain valid signatures, either physical or electronic, from the recipient.
Following the guidelines set forth in the German VAT Act (§17a UStDV) and the EU VAT Directive (2006/112/EC), it is crucial to maintain accurate records and issue the Gelangensbestätigung promptly.
Contact Us
If you have any questions or need assistance with VAT compliance, feel free to reach out to us at WW+KN, a Baker Tilly Company, via email at info@vat-germany.com. We are here to help you navigate the complexities of VAT regulations.
Understanding and correctly implementing the Gelangensbestätigung process is crucial for businesses engaged in intra-community trade within the EU. By following the guidelines provided, you can ensure compliance and avoid potential VAT issues.
For more detailed advice and support, please do not hesitate to contact us.
