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Ausgangsvermerk (German Exit Confirmation)

The official confirmation that goods have left the EU customs territory, generated by the German customs system ATLAS. It is the primary proof of export for VAT exemption (Umsatzsteuerbefreiung) under Section 4 No. 1a of the German Turnover Tax Act (UStG). Equivalent to the CC599C/IE599 message.

Legal Basis

§4 No. 1a UStG, Art. 329 Implementing Regulation (EU) 2015/2447

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