New Documentary Proof for VAT-Exempt Shipments
to EU Countries From 1 October 2013
The German Federal Council (Bundesrat) has once again amended the Value Added Tax Ordinance
[Umsatzsteuer-Durchführungs-Verordnung (UStDV)]. The new regulations pertain to alternatives for the
confirmation of arrival [“Gelangensbestätigung”] that are equally valid for shipments from Germany to
another EU country. According to the new regulations, other forms of documentary proof will also be
admissible for VAT purposes.
This means that for you, it will become easier to prove that your shipments are VAT-exempt.
Following a transitional period, the new regulations will come into effect as of 1 October 2013.
Which documents do you need to have available as a supplier of the shipped goods?
When shipping with FedEx, the following documents can be produced easily and conveniently as an
equivalent to the confirmation of arrival for submission to the financial authorities.
1. Copy of your commercial invoice.
2. Copy of the FedEx Airway Bill (AWB) as proof of order.
3. Tracking & Tracing protocol which provides complete proof of the goods’ shipment,
from placing the order through to delivering the goods at their destination.
4. Wherever necessary – e.g. when transporting dangerous goods – additional shipping documents.
Helpful information
Copy of the Airway Bill (AWB): As the supplier of the shipped goods, you must be able to clearly
demonstrate the connection between your commercial invoice and
the AWB.
Tracking & Tracing-Protokoll:
Required fields are name and address of the sender and the recipient
(incl. destination country), shipping date (pick-up) and date of delivery.
How can you access these documents with FedEx?
When you ship your goods with FedEx – especially when using our free-of-charge automated shipping
solutions – you have direct access to the required documents. In case you do not yet use one of these
applications, you can still access the respective Tracking & Tracing data by entering your AWB number
at fedex.com/de.
• FedEx Airway Bill (shipping record): save the online AWB locally, or make a copy
of your printed Airway Bill.
• Tracking & Tracing-Protokoll: accessible via FedEx® Tracking.
Helpful information
Obligation to produce supporting documents:
The supplier of the shipped goods is responsible for producing the certification documents. FedEx cannot assume this responsibility for you, but will grant you access to certain
necessary documents (AWB, Tracking & Tracing protocol).
NB: These documents will be available for download only for a limited period of time after shipping.
New Documentary Proof for VAT-Exempt Shipments
to EU Countries From 1 October 2013
Your benefits with FedEx – diverse, simple, fast, and just a mouse click away
FedEx provides you with free-of-charge tools, giving you various options for accessing the required
Tracking & Tracing data.
Tracking & Tracing-Daten via the new FedEx® Tracking solution:
The recently optimized FedEx® Tracking functionality offers you improved and extended reporting which
will support you perfectly in fulfilling your certification requirements.
Important note: In order to be able to make full use of the software, please register first for FedEx InSight®.
Once you have registered, please go to fedex.com/de and move the mouse pointer over the tab “Track”.
A new list will open: click in the second column from the left on “access to FedEx® Tracking”. There you
will receive a detailed overview of all your shipments.
Helpful information
The benefits of FedEx® Tracking
View of all Shipments: Starting with the date you register for FedEx InSight®, all FedEx shipments
will be displayed under FedEx® Tracking without you having to enter the
respective AWB numbers.
Export shipping data: All shipping information necessary for producing the supporting documents
can be conveniently exported in CSV or XML format.
Select data:
Under the “columns” tab in the drop-down menu, you can define the necessary information required for your protocol and conveniently download it.
Data accessibility:
The shipping reports will be accessible online for up to 60 days.
Tracking & Tracing-Daten via the FedEx Proof of Delivery
This is an alternative for obtaining the important Tracking & Tracing protocol, which is an integrated
FedEx® Tracking functionality.
Just go to fedex.com/de and select “Track” in the main menu, then click on “Obtain Proof of Delivery”.
Now choose “Obtain Proof of Delivery “ in the menu on the left-hand side. In the next step, enter your
Airway Bill or reference number into the entry field and select the desired format (view/print, email, fax).
The proof of delivery can be accessed for up to 18 months. All data required for your protocol – as listed
above – are included here. You can enter up to up to 30 FedEx AWB numbers at a time.
New Documentary Proof for VAT-Exempt Shipments
to EU Countries From 1 October 2013
Customized EDI solution
If you’re using a customized EDI application, please don’t forget to archive the respective data.
FedEx is there to help you
If you have any questions about how FedEx can support you regarding documentation for VAT-exempt
shipments to other EU countries, please contact your FedEx sales representative or FedEx customer service
at 01806 111 800 (20 ct/call from German landline phones; from cell phones 60 ct/call max.). We would be
happy to assist you.