VAT: Proof for supplies to customers in third countries

The tax office has queries about your advance VAT return, in particular about sales that you have reported as “non-taxable” (reference number 45 – place of performance not in Germany). With this letter, the authorities request information about the nature of your services as well as proof of your customers outside the EU – so-called third countries.

With this document, you can respond to the request in a structured and legally compliant manner. You explain the type and scope of the services and use legal bases to prove why the place of performance is not in Germany. The document also contains instructions for submitting the required outgoing invoices to your foreign customers.

Ideal for you if you provide services to companies in third countries and the tax office wants to see proof of this.