Sales-Tax-Compliant Confirmation of Arrival (CoA)
The consulting solution supports suppliers in identifying tax-exempt intra-community supplies and obtaining confirmations of arrival according to VAT law within the European Union, as well as alternative confirmations. Download the DocumentSAP Automotive Consulting Solution (ACS)
Sales-Tax-Compliant
Confirmation of Arrival
(CoA)
Sales-Tax-Compliant
Confirmation of Arrival
(CoA)
2
Agenda
Benefits for the customer
Description of the function
Function in the system
Source of information
Agenda
Benefits for the customer
Description of the function
Function in the system
Source of information
3
Benefits for the customer
▪ Proven solutions/services of SAP Automotive Consulting
▪ Solutions already running productive at several customers
▪ Solutions and documentation are available in German and English
▪ Prompt and efficient implementation possible
▪ Defined timeframe for implementation
▪ Time savings lead to cost reductions, also internally for customers
Time
Cost
Solution
▪ Exact calculation of implementation cost. Implementation for fixed price
▪ 6 months of free follow up care operations for bug corrections starting at the date of installation
within the development landscape
▪ No additional ongoing costs (for example maintenance cost)
Benefits for the customer
▪ Proven solutions/services of SAP Automotive Consulting
▪ Solutions already running productive at several customers
▪ Solutions and documentation are available in German and English
▪ Prompt and efficient implementation possible
▪ Defined timeframe for implementation
▪ Time savings lead to cost reductions, also internally for customers
Time
Cost
Solution
▪ Exact calculation of implementation cost. Implementation for fixed price
▪ 6 months of free follow up care operations for bug corrections starting at the date of installation
within the development landscape
▪ No additional ongoing costs (for example maintenance cost)
4
Agenda
Benefits for the customer
Description of the function
Function in the system
Source of information
Agenda
Benefits for the customer
Description of the function
Function in the system
Source of information
5
• On January 1. 2012 the German legislature revised the obligation to produce supporting documents for deliveries
exempt from sales tax within the European Union.
• On October 1. 2013 the new section 17a of a German sales tax law(UStDV) came into force, which had been
supplemented by a decree containing details of the practical implementation. Accordingly, every company must, in
the case of deliveries within the European Union, produce proof in the form of a confirmation of arrival (CoA) that it
or the recipient transported or dispatched the delivery item to the other territory in the European Union. This must
be easily verifiable and clearly apparent from the documents.
• For intra-community deliveries completed by December 31. 2013 proof of meeting tax-exemption requirements
as shown in the documents and the accounts is accepted based on the legislation that was valid until December
31. 2011.
• In addition to the actual confirmation of arrival, alternative supporting documents are also recognized as
being equally valid. They can be in electronic form and can also comprise several documents.
• The legal regulation in sales tax law differentiates between cases where goods are transported and cases
where goods are dispatched.
Sales-Tax-Compliant Confirmation of Arrival (CoA)
Legal background
• On January 1. 2012 the German legislature revised the obligation to produce supporting documents for deliveries
exempt from sales tax within the European Union.
• On October 1. 2013 the new section 17a of a German sales tax law(UStDV) came into force, which had been
supplemented by a decree containing details of the practical implementation. Accordingly, every company must, in
the case of deliveries within the European Union, produce proof in the form of a confirmation of arrival (CoA) that it
or the recipient transported or dispatched the delivery item to the other territory in the European Union. This must
be easily verifiable and clearly apparent from the documents.
• For intra-community deliveries completed by December 31. 2013 proof of meeting tax-exemption requirements
as shown in the documents and the accounts is accepted based on the legislation that was valid until December
31. 2011.
• In addition to the actual confirmation of arrival, alternative supporting documents are also recognized as
being equally valid. They can be in electronic form and can also comprise several documents.
• The legal regulation in sales tax law differentiates between cases where goods are transported and cases
where goods are dispatched.
Sales-Tax-Compliant Confirmation of Arrival (CoA)
Legal background
6
Sales-Tax-Compliant Confirmation of Arrival (CoA)
Requirement and Definition 1/3 (covered by ACS 156)
• The confirmation of arrival is a declaration by the
recipient that the delivery item reached the other
territory of the European Union.
• The recipient issues the confirmation of arrival for
the delivery item either after the end of transport or
upon receipt of the goods, hence at a time after the
import of the delivery item.
• The supplying company bears the risk for any sales
tax deficit if it does not receive proof that the goods
arrived actually at the destination.
• If the goods are dispatched – in other words, if third
parties such as freight forwarders are used to transport
the goods – alternative supporting documents are
recognized as being equally valid.
Sales-Tax-Compliant Confirmation of Arrival (CoA)
Requirement and Definition 1/3 (covered by ACS 156)
• The confirmation of arrival is a declaration by the
recipient that the delivery item reached the other
territory of the European Union.
• The recipient issues the confirmation of arrival for
the delivery item either after the end of transport or
upon receipt of the goods, hence at a time after the
import of the delivery item.
• The supplying company bears the risk for any sales
tax deficit if it does not receive proof that the goods
arrived actually at the destination.
• If the goods are dispatched – in other words, if third
parties such as freight forwarders are used to transport
the goods – alternative supporting documents are
recognized as being equally valid.