Entry certificate

An Entry Certificate or Entry Certificate in the forwarding industry is an important document that is used for intra-Community deliveries in the European Union. The certificate of arrival serves as proof that goods have actually been delivered to another EU country.

This is particularly relevant for VAT, as intra-Community deliveries are VAT-exempt under certain conditions. Detailed information on the VAT exemption can be found at German Federal Ministry of Finance (BMF)

In order to be able to claim VAT exemption for an intra-Community supply, the supplier must prove that the goods were actually transported to another EU country. The entry certificate is one of the possible forms of proof. In this document, the recipient of the goods confirms that the delivery has been received. Typical details in an entry certificate include

• The exact description and quantity of the goods delivered.
• The date of the goods receipt.
• The exact address of the place where the goods were received.
• A confirmation from the recipient (usually by signature) that the goods have been received.

The entry certificate is therefore an essential part of the documentation for tax-free intra-Community deliveries and helps to prove the tax-free status of these deliveries. It is particularly relevant in the forwarding industry, where cross-border transportation is common.