PKF FASSELT SCHLAGE

Accountants &
business advisers

Publications

Publications

PKF info sheet

Entry Certificate info sheet

PKF info sheet

Documentary evidence of intra-Community supply (Entry Certificate)

In order to apply the zero VAT rate to an intra-Community supply of goods, certain requirements have to be met. In particular, proof has to be provided that the supplying company, or the purchaser, has transported or dispatched the goods to another EU Member State. In principle, any permissible documents and means of evidence may be provided as proof. However, the German tax authorities impose very exacting standards on the documentary evidence requirement and will often refuse to grant a tax exemption in cases of even the slightest ambiguity. It is, therefore, advisable to provide the proof in the format specifi ed in Section 17 of the German VAT Implementing Ordinance (Umsatzsteuer-Durchführungsverordnung, “UStDV”).

Entry Certificate info sheet 

Completeness of Invoices

PKF info sheet

Completeness of Invoices

Invoice forms have to comply not only with tax regulations but also with civil law provisions given that, in principle, invoices are also business letters. This info sheet provides you with more information regarding the completeness of invoices.

Completeness of Invoices

Innovative Payment Systems

PKF info sheet

Innovative Payment Systems for Retailers - A German perspective

Traditional payment systems such as credit card or debit card are still commonly used in retail businesses while their dominance in the online business dwindles. The reason for this is the increased acceptance of "virtual payment systems".

Innovative Payment Systems