Germany MOF Clarifies VAT Exemption Requirements for Export Deliveries Under Anti-Abuse Case Law

The German Ministry of Finance July 1 posted online BMF Letter No. COO.7005.100.2.12275453, clarifying VAT exemption requirements for export deliveries, based on the principle of fiscal neutrality, in accordance with recent rulings by the Federal Fiscal Court (BFH) and European Court of Justice (ECJ). Topics covered include: 1) changes to the VAT Implementation Decree allowing the exemption if the substantive legal requirements are proven, based on objective criteria; 2) acceptable substitute documents, including certificates from German official bodies abroad, military transport documents, and customs clearance records from non-EU countries; and 3) the procedure for verifying an export without confirmation by ...