Legal basis / source
§4 No. 1a UStG, Art. 329 Implementing Regulation (EU) 2015/2447
Documents
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). It has a comparable function to Polish exit confirmation but is issued through Germany’s ATLAS system.
§4 No. 1a UStG, Art. 329 Implementing Regulation (EU) 2015/2447
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