Legal basis / source
§6 UStG, §8-17 UStDV
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 German Ausgangsvermerk. In its absence, alternative documentary evidence (Alternativbelege) is permitted under Sections 8-17 of the German VAT Implementation Regulation (UStDV).
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