Dear Sir or Madam,

To reduce administrative expenses on both your side and ours, we have revised our procedure for obtaining the "destination documents" that are required by German tax law.

From the fourth quarter of 2018, instead of obtaining a destination document for each delivery, we have been issuing one destination document per quarter to cover all purchases within that period. We kindly ask you to sign the document accordingly and then return it electronically (as a PDF document) via email to Fakturierung@humbaur.com.

Thank you for your support,

Best regards,

Humbaur GmbH

Regulations governing the documentation associated with intra-Community supply of goods have been in force in Germany since 1 October 2013. To deliver goods that are exempt from VAT, the supplier must confirm that delivery to a customer in another EU Member State was carried out successfully. In accordance with section 17a of the Umsatzsteuer-Durchführungsverordnung (German VAT implementation order), evidence provided in the documentation must be presented clearly and in a way that can be easily verified.

The main piece of evidence is the destination document, which functions as confirmation from the customer that the delivery has arrived. Alternative forms of documentation are permitted for shipping.

The destination document must contain the following information:

• Name and address of the customer
• Quantity and the name of the products (for vehicles also include the vehicle number);
• Location and month of receipt of the goods or the end of transportation within the Member State;
• Date of issue for the destination document;
  
• The customer's signature.

The customer may authorise someone to sign the document on their behalf instead of doing it themselves. For example, this could be an independent warehouse owner who accepts the delivered goods on behalf of the customer. It could also be another contractor who is entrusted with receiving the goods, or even the end consumer in a supply chain.