Export deliveries: BMF specifies proof requirements

A new coordinated state decree specifies substitute evidence in the event of missing exit customs endorsements in accordance with ECJ case law.

Practical simplifications in the verification process

In a letter dated July 1, 2025, the Federal Ministry of Finance clarified the application of European anti-abuse case law for export supplies, taking greater account of the principle of proportionality. These clarifications provide tax advisors and exporting companies with more legal certainty in the practical implementation of the obligation to provide evidence. The new regulations are based on the groundbreaking ECJ rulings Cartrans Spedition, Vinš and Unitel Sp as well as the BFH ruling from March 12, 2020. The core idea remains: If formal proof requirements cannot be met, other suitable evidence can justify the tax exemption, provided that the material requirements are proven beyond doubt.

Extended recognition of replacement documents

The revised VAT application decree now defines more precisely when proof of export is recognized without confirmation from the border customs office. Three central groups of cases receive special attention:

Impossibility of customs confirmation: Alternative means of proof are generally accepted for items for which customs confirmation is structurally impossible. This applies, for example, to digital goods or certain services.

Diplomatic and military shipments: Exports by the Federal Foreign Office, the German Armed Forces or stationed troops are subject to simplified verification procedures. Here, internal certificates can replace conventional customs endorsements.

Airport sales: The new regulations are particularly relevant in practice for sales in security and transit areas at German airports. Simplified procedures apply for individual goods with a net price of up to 1,000 euros, and flexibility is also granted for higher amounts if the customs administration is not present on site.

Specific replacement documents and their recognition

The BMF explicitly lists recognized substitute documents that tax consultants can recommend to their clients:

Certificates from the Federal Foreign Office or diplomatic missions in the country of destination offer maximum legal certainty. However, German diplomatic missions abroad cannot issue export certificates for motor vehicles - traditional proof is still required here.

Bundeswehr certificates including foreign troop locations are fully recognized. This considerably facilitates the processing of arms and equipment exports.

Customs clearance documents from foreign customs offices or their certified copies are practical alternatives. In the case of English-language documents, official translations can be dispensed with in individual cases.

Language requirements and translation obligations

Foreign-language proofs generally require officially recognized translations. However, the BMF grants exceptions for English-language import customs clearance documents from third countries if their content is clearly comprehensible. Proof of payment or invoices alone are still not sufficient as proof of export. This clarification prevents misunderstandings and emphasizes the need for actual export documents.

Transitional arrangements and practical application

The new principles apply directly to all transactions carried out after publication. However, an important transitional provision protects companies in old cases: Transactions prior to January 1, 2026 will not be objected to if entrepreneurs invoke the impossibility or unreasonableness of the formal requirements and have provided alternative evidence beyond doubt. This regulation offers retroactive protection for export transactions that have already been completed and prevents retrospective tax risks for companies acting in good faith.

Recommendations for consulting practice

Tax advisors should inform their exporting clients about the extended verification options and adapt internal processes accordingly. Standardized procedures can be developed, especially for regular exports to certain countries or via special channels. Documentation is becoming more important than ever: companies should systematically collect information on why conventional proofs were not possible and which alternatives were used. This justification can be decisive in subsequent tax audits. In the event of uncertainty, early consultation with the tax authorities is recommended. Although the new regulations offer more flexibility, they also require careful case-by-case examination of the chosen means of proof.

More legal certainty for exports

The BMF clarification creates considerably more planning security for exporting companies. Thanks to the systematic listing of recognized substitute documents, tax advisors can offer their clients practical solutions without the risk of subsequent tax claims.