New model form for supplies of goods for export in cases of handling and processing
If an agent has handled or processed the supplied items prior to them being exported then the supplying enterprise has to provide proof of export via a supporting document that has to include the following additional information:
- the name and address of the agent,
- the quantity and usual commercial designation of the items that were delivered or despatched to the agent,
- the place and date the item was received by the agent and
- a description of the order as well as a description of the handling and processing carried out by the agent.
For this purpose, according to the BMF circular of 13.12.2022 (reference: III C 3 – S 7134/22/10002 :001), an agent may place an endorsement that contains the additional information on the document, or provide the additional information in a separate document. Alternatively, on the basis of the business records that are available (e.g. despatch document, export certificate from the commissioned forwarding agent, or a confirmation from the customs office at the border that monitors departures from Community territory), an agent may issue the supplying enterprise with a combined export and handling certificate based on the prescribed model.
Please note: The current model form (in German) ‘Bescheinigung für Umsatzsteuerzwecke in Bearbeitungs- und Verarbeitungsfällen’ [Certificate for VAT purposes in cases of handling and processing] can be found on the BMF website.