Exit confirmation: when it arrives and what to do if it is missing
By Rafael Paulo Krüger · Customs Expert & CEO
The exit confirmation (Ausgangsvermerk) is your proof of export for German VAT. When it arrives, what happens after 90 and 150 days, what else counts.
A supplier in the Sauerland region delivers stamped parts to a customer in Norway. Six weeks later the accounts team is preparing the month-end close and looks for the document supporting the VAT-exempt export delivery. The file contains the export accompanying document (ABD) — the exit confirmation is missing. The goods reached the customer long ago, but in the customs system the export is still open. We explain what the exit confirmation is, when it arrives and what you can do if it does not.
Last updated: 4 October 2026
What is the exit confirmation?
The exit confirmation (German: Ausgangsvermerk) is the electronic confirmation from the customs office of export that your goods have left the customs territory of the Union. It comes about in two steps: first the customs office of exit confirms that the goods have left. The customs office of export then closes the export procedure and sends the exit confirmation — as a PDF to whoever lodged the declaration.
So the ABD is not the exit confirmation. The ABD shows that the goods were released for export. The exit confirmation shows that they were actually exported. Which office has which role is explained in customs office of export vs. office of exit.
What do I need it for?
For VAT. If you want to treat an export delivery as VAT-exempt in Germany, you have to prove the export. For an electronic export declaration, the document provided for this is the exit confirmation — both when you transport the goods yourself (section 9 of the German VAT Implementing Ordinance, UStDV) and when a forwarder or courier ships them (section 10 UStDV). The tax authorities accept the exit confirmation and the alternative exit confirmation as proof.
How to file the document in your accounts and what applies for tax purposes in an individual case is something to clarify with your tax adviser.
When does the exit confirmation arrive?
Only once the customs office of exit has confirmed the exit electronically. There is no fixed deadline for this; it depends on when the goods cross the border and are recorded there. The exit confirmation does not follow automatically from the ABD alone.
Smart Zoll tip: For export declarations you create with us, you receive the exit confirmation by email as soon as it is available. You do not have to request it from the customs office.
Why does it sometimes fail to arrive?
The exit confirmation fails to arrive when the confirmation from the office of exit is missing. Typical causes:
- The consignment was not recorded at the border with its MRN, for instance because the driver did not have it.
- The goods left the EU through another Member State and the confirmation from there was not transmitted.
- Transport was delayed and the goods have not left yet.
What the MRN is and why the carrier needs it is explained in applying for an MRN number.
What happens if the confirmation is missing?
For open export procedures there is the enquiry procedure (follow-up) under Article 335 of the Implementing Regulation to the Union Customs Code (UCC). The ATLAS procedural instruction sets these time limits, counted from release for export:
| Point in time | What happens |
|---|---|
| from 20 days | Alternative proof can be submitted to the customs office of export; the declarant can start the enquiry on their own initiative. |
| after 90 days | If there is no confirmation of exit, the customs office of export starts the enquiry and asks about the whereabouts of the goods. |
| 60 days from the request | That is how long you have to reply: export delayed, or exit has taken place and alternative proof is available. |
| after 150 days | Without confirmation of exit or accepted alternative proof, the export procedure is automatically declared invalid. |
The customs office of export does not issue an exit confirmation for a procedure that has been declared invalid. So do not wait for customs to ask.
Which alternative proof does customs accept?
The procedural instruction names these documents in particular, also in combination:
- import clearance documents from the third country
- signed or authenticated shipping documents from the company that took the goods out of the EU, for example a consignment note, bill of lading or postal receipt
- a forwarder’s certificate for transport across the border
- a delivery note signed by the consignee outside the EU
- signed or authenticated extracts from tracking systems, provided they include, among other things, the MRN, description of the goods, quantity, place and date of export and the consignee
Customs generally does not accept proof of payment or invoices. For clearance documents from the third country, the customs office may require an officially recognised translation.
If the customs office of export accepts the proof, it closes the procedure and you receive an alternative exit confirmation (Alternativ-Ausgangsvermerk). It also counts as proof of export.
What should my company do now?
- Pass on the MRN: give the carrier the MRN or the ABD with every consignment.
- Check open procedures: about three weeks after dispatch, check whether the exit confirmation has arrived.
- Secure documents: ask the forwarder for a transport document or the customer for the import document early. Months later this is tedious.
- Keep an eye on the time limits: 90 days until the enquiry, 150 days until the procedure is declared invalid.
- Document the completion: file the exit confirmation with the invoice.
A practical example
The supplier from the Sauerland contacts its customs service provider with the MRN. The forwarder supplies the signed CMR consignment note, the customer in Norway sends the import document. Both go to the customs office of export. It accepts the proof and issues an alternative exit confirmation. The accounts team has its document — seven weeks after dispatch and well before the 150 days run out.
Summary
- The exit confirmation is the proof that your goods have left the EU and the document provided for the VAT-exempt export delivery.
- It only arrives after confirmation from the office of exit, not with the ABD.
- If the confirmation is missing, alternative proof can be submitted from 20 days after release.
- After 150 days without proof, the procedure is declared invalid.
If the exit confirmation is missing for a declaration you created with us, get in touch with the MRN and your transport documents via the contact page. You create new export declarations yourself online with us, reviewed by our customs experts.
Sources
- The ATLAS export IT procedure (German) – German Customs, retrieved 04.10.2026
- Procedural instruction for the ATLAS IT procedure, chapters 4.9.3, 4.9.5 and 5.2.2 (German) – Generalzolldirektion, as of February 2026
- Section 9 UStDV – proof of export when the supplier or customer transports and section 10 UStDV – proof of export when goods are dispatched (German) – Gesetze im Internet, retrieved 04.10.2026