How to account for zero VAT sales to customer who takes goods out of EU by flight in baggage

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What's the process and paperwork for reporting zero VAT sales to customers who take the goods out of the EU on a passenger flight in their baggage?

 

And the customer is:

(a) consumer for private use

(b) entrepreneur for business use

 

§ 6 (1) 2 UStG seems to relate to both cases

§ 6 (3a) UStG and § 17 UStDV (im nichtkommerziellen Reiseverkehr) seems to relate only to case (a) with a consumer

§ 13 (5) UStDV seems to relate to case (b) with an entrepreneur (and maybe § 9 UStDV)

 

 

For case (a):

• I've read that you first invoice the consumer with VAT
• give them the Ausfuhrbescheinigung form
• they show the baggage, invoice, and form to the customs office at the airport of exit
• the customs agent stamps the form
• the consumer posts the stamped form back to you (must be original?)
• you refund the customer the VAT

 

Finally, do you need to send this stamped form to the Finanzamt, and do any special reporting, or do you simply only report the tax free amount in Kennzahl 43 of the USt-VA?

 

Quote

Weitere steuerfreie Umsätze mit Vorsteuerabzug (zum Beispiel Ausfuhrlieferungen, Umsätze nach § 4 
Nummer 2 bis 7 UStG)

 

If you already reported the initial payment incl. VAT in Kennzahl 81 (Steuerpflichtige Umsätze zum Steuersatz von 19 Prozent) before receiving the stamped form from the customer, then in the next filing, do you simply input a negative number in Kennzahl 81, and then report the positive number in Kennzahl 43?

 

 

 

For case (b):

Should you invoice without VAT?

File the Ausfuhranmeldung with ATLAS and give the MRN barcode to the customer, even if value is under 1000€?

Would the customs office at the passenger airport be able to process the MRN?

 

 

 

Typically, if I ship it with a courier, I would invoice without VAT, and keep records of the waybill, tracking, and delivery confirmation. If the package value is over 1000€ but below 3000€, then I also file the Ausfuhranmeldung, insert the MRN barcode with the waybill, and then print out the Ausgangsvermerk that's issued when the package exits the EU.