The entry certificate is a verification document that is required for intra-Community Deliveries is used within the EU. It serves as proof that the goods have actually arrived in the country of destination and is a prerequisite for the VAT exemption of such deliveries.
Legal basis:
- § Section 17a of the Value Added Tax Implementing Ordinance (UStDV).
Function and meaning:
- Confirmation that the goods have been transported from the country of delivery to the country of destination within the EU.
- Prerequisite for the application of the VAT exemption.
- Without this proof, the tax office may refuse tax exemption.
Mandatory information:
- Name and address of the customer.
- Quantity and commercial description of the goods.
- Place and month of receipt of the goods in the country of destination.
- Date of issue of the confirmation.
- Signature of the recipient (optional for electronic transmission).
Form of the entry certificate:
- No legally prescribed form.
- Can consist of several documents, e.g. delivery note or invoice with additional information.
Retention obligation:
- The entry certificate must be kept for 10 years.
Alternatives to verification:
- Proof of forwarding.
- Transport documents.
Collective confirmations:
- A collective confirmation is permissible for regular deliveries to the same customer.
- It summarises several deliveries.
Summary:
The entry certificate is a central document for proving tax-free intra-Community deliveries. It protects companies from additional tax claims and ensures that the conditions for VAT exemption are met.
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