An Export Certificate is a document issued by the customs authority to grant VAT exemption on sales of goods to a third country. The sender presents the tax office with the export certificate as proof of export. When presenting the certificate, it must contain the following information:

  • Name and address of the exporter and the date of issue
  • Name and address of the contractor and the client, if it is not the contractor
  • The commercial name and the quantity exported
  • The place and date of export or the place and date of dispatch to the third country
  • Recipient and destination in the third country
  • MRN number (Export Accompanying Document)
  • A statement by the issuer that the information in the document is based on business records that can be verified in the Community