Today’s risks

  • a simple CMR bill of lading as shipping document is no proof of arrival
  • the complete CMR bill of lading is only a legitimate substitute for a proof of receipt if the legitimate recipient signs it and you get a signed version back
  • in the case of a tax audit (lack of proof of receipt), there is personal liability (managing director or owner)
  • the validity of the VAT ID query at the Federal Tax Office, Saarlouis is only limited to four weeks and must be formally queried again