Ausfuhrlieferung (Export delivery)
A VAT-exempt sale of goods from Germany to a buyer outside the EU. The seller invoices net of German VAT; export documentation is required as proof. Applies to private and B2B customers in non-EU countries.
An Ausfuhrlieferung (export delivery) is a sale of goods from Germany to a buyer in a country outside the EU (a Drittland, third country). The sale is VAT-exempt for the German seller under § 4 Nr. 1a i.V.m. § 6 UStG. Unlike an intra-community supply, the buyer's status (private or business) does not matter — what matters is that the goods physically leave the EU.
Conditions for VAT exemption
- The goods are exported to a non-EU country (Drittland). EU member states are not Drittländer, but Switzerland, UK, US, Norway, all GCC countries, etc. are.
- The seller holds proof of export. Customs export documents (typically the Ausfuhrbestätigung generated through the ATLAS export system, or the older paper Ausgangsvermerk).
- The invoice is net of VAT and includes the legal note: "Steuerfreie Ausfuhrlieferung gemäß § 4 Nr. 1a i.V.m. § 6 UStG".
The buyer pays no German VAT. Whatever import duties and VAT apply on the destination side are the buyer's obligation.
Touristic export (Tax-free shopping)
For watches sold in-store to non-EU private buyers who carry the watch out personally, a specific export scheme applies:
- The dealer can issue an Ausfuhrbescheinigung für umsatzsteuerliche Zwecke (or use a tax-free shopping service like Global Blue).
- The customer presents the watch and the form at the EU exit customs (typically airport), gets a stamp confirming the watch left the EU.
- The dealer refunds the VAT after receiving the stamped form back.
This flow is common at airport boutiques and high-end Munich, Frankfurt, and Berlin retailers. Smaller dealers usually require the buyer to use a shipping service rather than carrying the watch personally.
Margin scheme interaction
A watch under Differenzbesteuerung can be sold as an Ausfuhrlieferung. Unlike intra-community supply (which is incompatible with § 25a), an export of margin-scheme inventory simply leaves the EU; the margin scheme still applied to the German tax base.
The invoice in this case is a § 25a invoice with the additional note that the watch was exported. No VAT recovery on a margin-scheme export is possible because § 25a never charged customer-facing VAT to begin with.
Customs paperwork
For most dealer exports, ATLAS-generated export documents from the courier (DHL Express, FedEx, UPS) or a customs broker are the standard proof. The seller archives the customs confirmation alongside the invoice and pulls it during a tax audit on demand.
Without customs proof, the tax exemption fails retroactively and German VAT becomes due.
Related: innergemeinschaftliche-lieferung, customs, drittland, e-rechnung.