Content area
Abstract
In 2011, the German tax authorities changed the German VAT Implementing Code and implemented the entry certificate as the only acceptable proof for intra-community supplies (with effect from January 1 2012). This came as a blow and caused a storm of protest from businesses and stakeholders. The new regulation was considered not to be feasible and the European Commission had serious doubts as to whether it complied with EU law. Finally, the regulation was changed again with effect from October 1 2013 and further possibilities for proving that goods were delivered to another EC member state were allowed. On September 16 2013, the Federal Ministry of Finance released a circular which answered questions on the practical implementation and provided much needed relief in many aspects.