Transfer of goods with exemption from import VAT

An ATLAS message informs about the cancellation of the ATLAS-Infos 1189/14, 1303/14 and 3697/19.

A customs declaration as well as a simplified customs declaration must compulsorily contain the information required under Section 5 (1) No. 3 UStG. Since ATLAS Release 9.1, the function codes FR1 (importer), FR2 (acquirer) and FR3 (fiscal representative) must be used for this purpose and the appropriate VAT registration number must be indicated.

Until the changeover to ATLAS Release 9.1, the details were declared using the document codes Y040/Y041/Y042. Since then, this is no longer permitted.

Note: The code Y044 is excluded from this change and must still be declared.


ATLAS-Info 0447/23