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New model form for supplies of goods for export in cases of handling and processing

The Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) has published a new model form for a certificate for VAT purposes in cases of handling and processing for supplies of items for export and for intra-Community supplies.

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.

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