Are there any further changes with regard to address data?

The changeover has no effect on the headquarters or on the address. Only the VAT requires an additional registration in Hungary and Romania. In order to ensure the VAT is indicated correctly, many companies operating at an international level are meanwhile VAT-registered in several countries.

Where do I find the new VAT ID No. of the Güntner company?

The relevant VAT ID No. is stated on each invoice we send you. Depending on the place of delivery and on the place of performance respectively, Güntner will state a German, Hungarian or Romanian VAT ID No. in the future.

  • For the delivery of goods and spare parts from Hungary, Güntner will use a Hungarian VAT ID No.
  • For the delivery of goods and spare parts from Romania, Güntner will use a Romanian VAT ID No.
  • With regard to service invoices, however, you will still find the German VAT ID No.

Why does Güntner follow this route?

VAT and consignment warehouses have become popular in Germany and abroad. They considerably simplify – for customers and suppliers – the taxation of VAT and the documentation requirements of the transfer of goods. We have a manufacturing facility in Hungary and have to comply with national regulations. In the case of Hungary, this means that there are additional, stricter obligations for companies delivering to and from Hungary and for their customers to provide supporting documents (EKAER) as of 1 January 2015.

This implies that, in a given system of government, all deliveries need to be registered and the delivery status has to be documented along with the place of delivery. For intra-Community deliveries from Hungary, customers must confirm the receipt of delivery along with the place of delivery, e.g. by filling in the entry certificate.

What does the VAT warehouse mean for my accounting?

Nothing will change for customers outside Germany. German customers enter the VAT on intra-Community acquisition and the input VAT on intra-Community acquisition.

Does the tax warehouse have any effect on delivery times?

No, the introduction of the VAT warehouse does not have any effect on delivery times as the warehouse is located at our Tata site in Hungary.