In the automotive industry, there are many supply processes which do not rely on stock, such as Just in Time (JIT) or Just in Sequence (JIS) deliveries. However, these processes are not always appropriate and stocks are often used to ensure a seamless production process and insure against any possible disruption in the supply chain.
In cases where an invoice for goods shipped to another EU country is exempt from VAT, or applies the VAT reverse charge procedure, companies based in Germany are required by law to provide documentary evidence that the goods have physically reached the recipient in the other EU country.
