Intra-Community Supply for a GmbH in Germany 2026: Requirements, Invoice and Bookkeeping

If your GmbH or UG ships goods to a business in another EU member state, the supply can be VAT-exempt — it qualifies as an intra-community supply under § 4 No. 1 letter b in conjunction with § 6a of the German VAT Act (UStG). But only if every condition is met: a valid VAT ID, the correct invoice note, and complete documentary and bookkeeping proof. Get one detail wrong and the tax office will hit you with 19 % VAT after the fact. Here is the full 2026 guide.

What is an intra-community supply?

An intra-community supply (igL) occurs when your GmbH sells and ships goods from Germany to another business in the EU. Example: you are based in Berlin, sell a machine to a SARL in France and dispatch it there. Under German VAT law the supply is exempt because the French buyer accounts for the acquisition VAT in France — the EU-wide reverse-charge mechanism for B2B supplies.

Important: the exemption applies to B2B only. Sales to private customers (B2C) in other EU countries fall under the One-Stop-Shop scheme — a different set of rules covered in our separate OSS article.

Conditions for the VAT exemption

For your GmbH supply to remain VAT-exempt, four conditions must be met cumulatively:

• The goods physically leave Germany for another EU country.
• The buyer is a taxable business and provides a valid VAT ID issued by another EU member state.
• The acquisition is subject to acquisition VAT in the destination country.
• You produce documentary and bookkeeping proof under §§ 17a–17d of the German VAT Implementing Ordinance (UStDV).

You must run a qualified VAT ID check before every supply — the easiest route is the online confirmation portal of the German Federal Central Tax Office (BZSt). Save the confirmation as a PDF in the order file.

Mandatory invoice details

An invoice for an intra-community supply contains the standard fields under § 14(4) UStG plus three specific obligations:

• Your German VAT ID — not the regular tax number.
• The buyer’s VAT ID from the relevant EU member state.
• Mandatory note: „VAT-exempt intra-community supply pursuant to § 4 No. 1 letter b in conjunction with § 6a UStG.“ Without this note the exemption can be denied.

VAT is not shown — you invoice net. The invoice must be issued by the 15th day of the month following the supply. If you also need to handle B2B e-invoicing in Germany, the format requirements (XRechnung, ZUGFeRD) apply on top of the substantive VAT rules.

Documentary proof: confirmation of arrival and alternatives

You must prove that the goods left Germany. Accepted forms of evidence include:

• Confirmation of arrival (Gelangensbestätigung) from the buyer (date, quantity, place of delivery) — the most practical proof for B2B.
• Consignment note (CMR) signed by the recipient when shipping by freight forwarder.
• Forwarder certificate for groupage or part-load shipments.
• Carrier tracking record showing delivery in another EU country (e.g. DHL EU).

Keep all proof for ten years — it forms part of your GmbH bookkeeping records.

Bookkeeping proof and posting in the GmbH

On top of the documentary proof, you must keep a separate bookkeeping record. Intra-community supplies go on a dedicated revenue account (SKR03: 8125, SKR04: 4125), and for each transaction you record:

• Buyer name and address
• Buyer’s VAT ID with confirmation
• Quantity and standard description of the goods
• Date of supply and dispatch
• Destination in the EU

With Norman, the AI detects an intra-community supply from the buyer’s VAT ID and posts to the right revenue account automatically — you only upload the document.

EC Sales List and VAT advance return

Every intra-community supply must be reported twice:

• On the VAT advance return (UStVA), line 41, code 41, as exempt revenue.
• On the EC Sales List (Zusammenfassende Meldung) filed with the BZSt by the 25th of the following month.

Skip the EC Sales List and you not only face late-filing penalties — you can lose the VAT exemption retroactively. Since 2020 a correct EC Sales List is a substantive condition of the exemption, no longer just a formality.

Common mistakes — and how to avoid them

• VAT ID not checked qualified. Only the qualified online confirmation including name and address counts before the tax office.
• Mandatory note missing. Without the exemption note you have to assess and remit VAT after the fact.
• No confirmation of arrival. Indispensable when the buyer collects the goods themselves.
• EC Sales List late or missing. Set fixed reminders for the 25th of every following month.
• Mixed invoice. Exempt and taxable items belong on separate invoices, otherwise the whole revenue can become taxable.

Conclusion

An intra-community supply saves your GmbH 19 % VAT on every EU B2B sale — but only with airtight documentation. Check the VAT ID, add the exemption note, secure the confirmation of arrival, file the EC Sales List on time. With Norman you automate posting, VAT logic and EC Sales List preparation in one tool. For invoicing in the EU B2B format we recommend our e-invoicing solution with native XRechnung and ZUGFeRD support.