1721566 - Sales tax - cross-border goods movement

SAP Knowledge Base Article - Public

1721566 - Sales tax - cross-border goods movement

Symptom

Change to obligation to produce supporting documents for intra-community deliveries as of October 01, 2013 (confirmation of arrival)

On March 22, 2013, the Federal Council decided to approve the 11th regulation, which is to be released by German Federal Finance Ministry, for the change to the ordinance regulating sales/purchases tax.

For details, refer to the publication by the German Federal Ministry of Finance. To access this, go to www.bundesfinanzministerium.de and enter the search term "Gelangensbestätigung" (EN: confirmation of arrival).

Also note the alternative supporting documents for confirmation of receipt. For further details, refer to the document "Umsatzsteuer; Beleg- und Buchnachweispflichten bei der Steuerbefreiung für innergemeinschaftliche Lieferungen (§ 4 Nr. 1 Buchstabe b, § 6a UStG); Änderungen der §§ 17a und 74a UStDV durch die Elfte Verordnung zur Änderung der Umsatzsteuer-Durchführungsverordnung" (EN: Sales/purchases tax: Obligation to produce supporting documents and records for tax exemption for intra-Community supplies (article 4(1)(b), article 6a of the sales/purchases tax law); amendments to articles 17a and 74 a of the ordinance regulating sales/purchases tax by the eleventh regulation for the amendment of the ordinance regulating sales/purchases tax). See the attachment or the following link:

http://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Steuerarten/Umsatzsteuer/Umsatzsteuer-Anwendungserlass/2013-09-16-innergemeinschaftliche-lieferungen.html

For more information, see:

http://www.haufe.de/steuern/gesetzgebung_politik/Erleichterungen-mit-Blick-auf-die-Gelangensbestaetigung-verabschiedet_168_171180.html?chorid=00511434&newsletter=news%2FPortal-Newsletter%2FSteuern%2F53%2F00511434%2F2013-03-26%2FTop-News%3A%20Erleichterungen-mit-Blick-auf-die-Gelangensbestaetigung-verabschiedet&ecmId=9473&ecmUid=3107204 German only

We recommend that you attach the documents for the statement of tax-exempt intra-community deliveries to the goods issue in every case so that this information for the complete process is available via the document flow.

Resolution:

SAP Business ByDesign does not provide any integrated standard solution for the creation of the confirmation of arrival, but has decided to provide samples in English for the forms of the confirmation of arrival (1. supplying company/2. shipping company) – for the most up-to-date form templates, see the Web site for the German Federal Finance Ministry. Generate these forms based on the delivery note using Adobe LifeCycle Editor, and assign the forms to the work center view.

See Embedded Objects for the sample for the confirmation of arrival.

The documentation for the creation of the forms in SAP Business ByDesign is available in the online help. Enter "Formularvorlagenverwaltung – Quick Guide" (EN: form template maintenance - quick guide) as the search term and choose "Start". Click the relevant link under "Help resources". In the section for the management background, select "Adjust form templates".


 

 

 

Resolution

Since the changed statement rules are still being criticized by German companies, there is a chance that the legal rules with change in the medium term. SAP Business ByDesign does not provide any integrated standard solution for the creation of the confirmation of arrival, but has decided to provide samples in English for the forms of the confirmation of arrival (1. supplying company/2. shipping company) – for the most up-to-date form templates, see the Web site for the German Federal Finance Ministry. Generate these forms based on the delivery note using Adobe LifeCycle Editor, and assign the forms to the work center view.

See Embedded Objects for the sample for the confirmation of arrival.

The documentation for the creation of the forms in SAP Business ByDesign is available in the online help. Enter "Formularvorlagenverwaltung – Quick Guide" (EN: form template maintenance - quick guide) as the search term and choose "Start". Click the relevant link under "Help resources". In the section for the management background, select "Adjust form templates".

 

Keywords

KBA , AP-ODP-ODR , Outbound Delivery Request , How To

Product

SAP Business ByDesign all versions