Intra-Community supplies exempt from VAT

According to the German VAT law, intra-Community deliveries are generally exempt from VAT. For this purpose, the sender must prove by means of documents that he has dispatched the goods to the rest of the Community territory.

The UStDV (German law) stipulates that in cases of dispatch, proof of intra-Community delivery can be furnished by submitting a copy of the invoice, a written or electronic order (e.g. the contract) and a protocol drawn up by the person responsible for the transport, which provides complete proof of the transport until delivery to the recipient.

For this purpose GLS provides the shippers with the Track & Trace log, which documents the parcel transport up to the recipient. The Track & Trace logs are available for six months each on the GLS website under "YourGLS" and the personal customer login. In addition, they are sent to the e-mail address provided by the sender on a monthly basis and independently of the invoice dispatch.

If you have not yet entered an e-mail address in "Your GLS", you can do so at any time. If you need assistance in depositing the e-mail address or if you do not have "YourGLS" access yet, your responsible GLS depot is happy to assist you. Please remember to keep the Track & Trace logs for ten years in accordance with legal requirements.