Export and purchaser certificate for VAT purposes
for exports in non-commercial travel (§ 6 para. 3a UStG)
(§ 17 UStDV, section 6.11 UStAE)  

(e.g. for delivery to a German address followed by export to Switzerland)

>>> Download form

How it works:

• Download the form and fill it in as instructed.
• Send the completed form back to us at info@designbraun.de.
• We will return the signed form to you.
• When crossing the border, the form must be presented together with the item and the invoice in triplicate (we always send you the invoice by e-mail when the goods are shipped)
• The item must be in its original packaging and must not have been used before export (!)

Requirements:

An export delivery in non-commercial travel exists if the purchased item is intended for private
purposes and is exported to a third country (outside the EU) in the buyer's personal luggage. As a rule, these are
cases in which a retailer hands over the purchased item in the shop to a buyer
resident in a third country.

The VAT exemption for export deliveries in non-commercial travel requires that:

• The foreign buyer is resident in a third country.
• The item is exported before the end of the third calendar month following the month of delivery (three-month period).
• The total value of the delivery including VAT exceeds 50 euros.
• The item is not intended for equipping or supplying a private means of transport (e.g. car, motorboat or aircraft).

If a buyer has several places of residence, the decisive place is the one that is the centre of their life.
In particular, the following buyers are not considered resident in a third country, even if they have kept their main residence in their home country:

• Foreign employees and students during their stay in the EU;
• Members of foreign armed forces stationed in the EU;
• Staff of foreign missions in the EU (e.g. embassies, legations,
• consulates, trade missions).