Documents
Ausfuhrnachweis (German Proof of Export)
Documentary evidence required to apply the VAT exemption for goods exported outside the EU in Germany. The primary proof is the Ausgangsvermerk (CC599C/IE599). In its absence, alternative documentary evidence (Alternativbelege) is permitted under Sections 8-17 of the German VAT Implementation Regulation (UStDV).
Legal Basis
§6 UStG, §8-17 UStDV