Liefererklärung

Liefererklärung is a German term that translates to "declaration of delivery." It is a document used in international trade, particularly within the European Union, to declare that goods have been delivered. This declaration is crucial for various customs and tax purposes.

The Liefererklärung is typically issued by the supplier or exporter of goods. It serves as proof of export for the supplier and can be used to claim exemption from Value Added Tax (VAT) in the exporting country. For the buyer, it confirms that the goods have been received and can be used to justify the VAT treatment in their country.

There are two main types of Liefererklärung: the Einzel-Liefererklärung (single declaration) for a single delivery, and the Dauer-Liefererklärung (standing declaration) which covers multiple deliveries over a period of time, usually up to one year. The standing declaration simplifies administrative processes for businesses with frequent transactions.

The content of a Liefererklärung usually includes details such as the names and addresses of the supplier and recipient, the invoice number, the description of the goods, the quantity, and the date of delivery. It must be signed by the supplier or their authorized representative.

In essence, the Liefererklärung is a vital document for ensuring correct VAT handling in intra-community trade within the EU. It helps to prevent double taxation and facilitates the free movement of goods.