Germany MOF Clarifies VAT Exemption for Supplies of Goods Before Import

The German Ministry of Finance April 9 posted BMF Letter No. COO.7005.100.4.14450860, clarifying the VAT exemption for supplies of goods before import. Topics covered include: 1) the exemption applies to supplies immediately before import, and to the supplies preceding those supplies; 2) the goods must not have been imported from a non-EU country into free circulation in German territory, for customs and tax purposes, at the time of supply; 3) for deliveries of goods into or within a customs warehouse to an end-consumer purchaser when there is no importation or re-exportation, the exemption only applies if the purchaser or their ...