Missing export certificates for third countries

Supplies of goods by Austrian businesses to customers in countries outside the European Union (so-called third countries, such as Switzerland, the United Kingdom or the United States) can be complex from a tax perspective. If the legally required documentation is not complete, this may lead to substantial additional tax assessments in the course of tax audits.

Actual cross-border movement of the goods

In addition to the substantive legal requirements for claiming the VAT exemption, proof of export is of crucial importance, as it serves to demonstrate that the goods have actually crossed the border. The law therefore requires clear evidence that the goods supplied have in fact reached the third country.
As a general rule, proof of export must be obtained by the time the respective VAT advance return (UVA) is filed. However, the exemption may also be applied on a provisional basis at the time of export if the proof of export is not yet available at that point. The proof must, however, be provided no later than six months after the actual supply. If the document cannot be presented within this period, the VAT exemption is retroactively denied.

Clarification of specific physical discrepancies

The exit of the goods is confirmed electronically. The customs office of export certifies the exit of the goods to the declarant by transmitting message IE599. If minor discrepancies arise between the declaration and the actual physical export of the goods, control code A4 is used, whereas code B1 indicates significant discrepancies. Consequently, codes A4 and B1 generally require follow-up action: since these codes signal that the actual flow of goods does not exactly match the declaration, the specific physical deviations must be clarified. Where necessary, invoice amounts may need to be adjusted to reflect the goods actually exported. In addition, it is advisable to document the settlement of any shortages or potential damages.
It should also be noted that the documentation retention period is seven years, beginning at the end of the calendar year to which the records relate. The documents may be stored either electronically or in paper form.

Note

Proper documentation of exports to third countries requires precise internal processes. As export documentation and accounting records must be retained for seven years in accordance with general tax regulations, document chains should be systematically reviewed for completeness and accuracy upon receipt. If you require support in establishing or reviewing your documentation, we would be pleased to assist you.