What documentation obligations apply to intra-community supplies?
May 26, 2022 | 40,00 EUR | answered by Felix Schönecker
Dear tax advisor,
I have a question regarding intra-community deliveries and the associated documentation requirements. My name is Björn Rademacher and I run a small business that sells goods within the EU. So far, I have not thoroughly familiarized myself with the exact requirements and obligations regarding value-added tax on intra-community deliveries.
Currently, I am unsure which documents I need to present within the scope of such transactions and how to correctly issue and retain them. I am concerned that I may be in violation of applicable regulations and thereby risk legal consequences or additional payments.
Could you please outline specifically which documentation requirements apply to intra-community deliveries? What steps must I, as a business owner, take to fulfill these obligations and which documents need to be created and retained in the process? Are there specific forms or templates that I can use to ensure that I meet all legal requirements?
Thank you in advance for your support and expertise.
Sincerely,
Björn Rademacher
Dear Mr. Rademacher,
Thank you for your inquiry regarding the documentation requirements for intra-community supplies and value added tax. It is important to familiarize yourself with these regulations in order to avoid potential legal consequences or additional payments. I will explain to you the specific documentation requirements that apply to you as a business owner and how you can fulfill them.
As a business owner selling goods within the EU, you must create and retain certain documents for intra-community supplies. The most important documentation requirements include:
1. Confirmation of arrival: For intra-community supplies, you must obtain a confirmation of arrival from the recipient in another EU country. This confirmation serves as proof that the goods have actually arrived in another EU country. The confirmation of arrival can be in the form of a written statement, a receipt confirmation, or other documents.
2. Invoice documentation: For intra-community supplies, you must issue invoices that contain certain minimum information, such as the VAT identification number of the recipient and a reference to the intra-community supply. These invoices must be retained for at least ten years.
3. Recapitulative statement: As a business owner, you are required to submit a recapitulative statement listing all intra-community supplies. This statement must be electronically transmitted to the tax office.
To fulfill these documentation requirements, I recommend using suitable templates and forms. Many tax advisors or organizations like the Chamber of Industry and Commerce provide sample forms that you can use for your intra-community supplies. Make sure that all required information is fully and accurately recorded.
Additionally, it is advisable to regularly review your accounting and documentation to ensure compliance with all regulations. If you have any uncertainties or questions, feel free to consult a tax advisor who can assist you in implementing the requirements correctly.
I hope this information is helpful and answers your question regarding the documentation requirements for intra-community supplies. If you need further assistance, I am happy to help.
Best regards,
Felix Schönecker
