The confirmation of entry will be sent on 1.10.2013. This changes the obligation to provide proof of VAT exemption for intra-European transport (in accordance with Section 17a UStDV). It is therefore time for companies exporting within the EU to address the issue. From the cut-off date, confirmations of receipts are considered proof for all transport variants.
Online seminars provide education
In order to make the management of documents manageable, various manufacturers offer software-based solutions. This includes dbh Logistics IT AG (dbh). With software from the North German company, existing documents and data are bundled, managed, sent and archived for an entry confirmation. The software can be used as a stand-alone solution and can be integrated into existing SAP or ERP systems. Users of the dbh customs solution Advantage Customs can unlock the feature immediately on request, so that no additional effort is incurred for the implementation.
“We are currently recording a high number of customer requests for confirmation of receipts,” explains Marc Hasenbein, Head of Sales and Marketing at dbh. “There is uncertainty among many companies as to whether the issue is relevant to them and what changes the new evidence document entails.”
In order to meet all requests, the company offers a series of online seminars in September to answer the most important questions. It also demonstrates how the new processes are implemented with dbh’s own customs software. The seminars are primarily aimed at dbh customers, and interested parties are also taken into account when it is available for spare capacity. (Information and registration under www.dbh.de)
No VAT payment if proof is correct
Those who supply goods to companies established in another EU Member State are in principle exempt from paying VAT:
The prerequisite for this is, among other things, that the supplier can prove that the goods have actually arrived at the customer.
This proof can be provided in addition to the double of the invoice by means of a so-called confirmation of receipt. This is both during transport (customers or suppliers transport the goods themselves) and at the time of dispatch (the transport is carried out by third parties, for example forwarding companies). Alternative proofs can only be provided upon dispatch.
An entry confirmation can consist of multiple documents, there is no compelling pattern or form. It is important that all information necessary for an entry confirmation (e.g. name and address, the customer, details of the delivery, the actual delivery date, etc.) are shown on the basis of the documents. Software solutions such as Advantage Customs ensure that the various documents are combined into a PDF document and assigned to the broadcast in the IT system. With the dbh software, it is also possible to send the relevant information to the recipient of the goods. After the latter has confirmed the acquisition at the click of a mouse, a message is sent to the system. These electronically acknowledged receipts are stored in the system (e.g. ERP or SAP) of the carrier or consignor and archived in an audit-proof manner.