It is final: The obligation to provide proof for zero-rated intra-Community supplies changes with effect from 01 October 2013. Although the revision strongly adheres to the concept of the entry certificate, there is some relief in two respects: Firstly, the strictness of the requirements of the confirmation of arrival has been eased and secondly, it is no longer mandatory to provide this proof by means of a so-called entry certificate. Every company that carries out intra-Community supplies needs to adapt to this revision as quickly as possible. The departments directly affected by this are the accounting, logistics, shipping, legal, tax and IT departments.
mehr