Why the correct completion of the export procedure is so important!

In the current Atlas-Info 0352/22 (see link below), the customs administration points out that a large number of export customs declarations are cancelled because the follow-up procedure known as follow-up is not used by the exporter/declarant or their representative.

This can lead to negative consequences for the declarant/exporter in many respects.

The so-called exit note of a duly completed export procedure serves as proof of a tax-free export delivery under VAT law. If this proof is missing, VAT is incurred for this delivery.

If everything goes smoothly, the export declaration is completed electronically at the customs office of exit and the declarant automatically receives the electronic exit endorsement. If this electronic completion is not successful, the follow-up procedure is initiated.

In my newsletter of 23 February, I go into detail about the follow-up procedure. You can find the link to the newsletter here:

https://lnkd.in/ei2FDA9E

How do you ensure that the export procedure is completed retrospectively? What is the rate of transactions that are not completed automatically?

Link to the Atlas-Info 0352/22:

https://www.zoll.de/SharedDocs/Downloads/DE/Links-fuer-Inhaltseiten/Fachthemen/Zoelle/Atlas/2022/info_0352_22.pdf?__blob=publicationFile&v=3]