Both are right!

In practice, it will very much vary according to the goodwill, or lack thereof, of the Customs Officer certifying that the goods are exported out the EU.

In theory, and also occasionally in practice, a manufacturer’s invoice stamped by Customs as “exported” allows the manufacturer not to charge VAT (or, if already charged to reimburse it).

The reality is that most Customs Office will require the standard procedure which is:

1) The exporter (manufacturer) must have an EORI (Economic Operators Registration and Identification), essentially an identification number for Customs purpose

2) If already registered with Customs the exporter (manufacturer) can use the so-called “Delta G” on-line procedure to fill the necessary paperwork.

Now that you are thoroughly confused, my guess is that your best solution, if you speak German, is to give a call, or visit, the Customs office that will deal with your case and check directly with them.

Good luck,

Jean Boucharlat

Formerly SM 232

I'm having some equipment installed in Germany this summer.  One supplier is indicating that he can deliver the equipment without charging VAT as my boat is under temporary importation in the EU.  Another is saying that he can’t deliver without charging VAT but that I can get the VAT back from him once I provide some customs form.  I’ve tried to research the issue but not found a comprehensible answer.  Has anyone encountered the issue and can help?

Joerg Esdorn
A55 #53 Kincsem
Currently in Scotland