An EX-A document is an export document. EX therefore stands for ‘export’. There are basically two situations in which you need an EX-A document. First of all, you need this document if you want to send goods produced within the EU to a location outside the EU and that they remain there.
In addition, you also need an EX-A document if you want to send goods that have previously entered the country from outside the EU, but that have been finally cleared here. Do these goods finally cleared within the EU leave the EU territory? Then you also need an EX-A document. In both cases, it concerns the export of goods that in principle no longer return to territory within the EU.
The EX-A document is drawn up for several purposes. This export document is required by customs to be able to process and approve the shipment for export. Only when the goods have been approved by customs the export can actually take place. In addition, the EX-A document also serves as proof that the goods have actually left the EU. This is important for various VAT purposes.
The VAT applies to goods sold in the EU, but not to goods sold to countries outside the EU. If you cannot prove that the goods have left the EU, customs will automatically assume that the goods you have sold are still in the EU. This means that VAT is applicable, and you have to pay VAT, while you sold the goods without charging VAT.
An invoice, a packing list, a consignment note and proof of registration at the Chamber of Commerce are required to prepare an EX-A document. This last document must not be older than 12 months. In addition, an Authorization / FENEX Power of Attorney Direct Representation and signed and dated FENEX conditions are also required.
In order to complete all information, a copy of the driver’s ID that is stated on the Chamber of Commerce registration is required. SILS Customs is ready to arrange the EX-A document for you.