Export Certificate for VAT Purposes
What are Export Certificate for VAT Purposes?
Export certificate is a document issued by the customs authority to grant VAT exemption on sales (export) of goods to a third country. The sender presents the tax office with the export certificate as proof of export.
When presenting the certificate, it must contain the following information:
- Name and address of the exhibitor and the date of issue
- Name and address of the contractor and the client, if it is not the contractor
- The commercial name and the quantity exported
- The place and date of export or the place and date of dispatch to the third country
- Recipient and destination in the third country
- The ABD’s MRN number (export accompanying document)
- A statement by the issuer that the information in the document is based on business records that can be verified in the Community