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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

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