Invoice and Certificate of Origin Translation for Germany

The Customs Union and the A.TR movement certificate

The most practical consequence of the Türkiye-EU Customs Union is that industrial goods count as being in free circulation when accompanied by an A.TR movement certificate. One point is often confused here: the A.TR proves not the origin of the goods but their free circulation status within the Union; it is not the same thing as a certificate of origin. Because the A.TR is a pre-printed, multilingual standard EU form issued by customs, it is usually not translated separately; in Germany the customs authority you deal with, Zoll, already recognises the form through the ATLAS electronic system. The need for translation arises instead in the invoice itself and in the free-text sections of any certificate of origin.

Translating a commercial invoice bound for Germany is therefore not compulsory in most transactions; an invoice drawn up in English is frequently accepted by the German buyer and by Zoll. Translation becomes necessary where the German buyer or a public body wants to see the document in German, where a dispute has arisen, or where the invoice is attached to an incentive or tender file. In short, the route for a commercial document is usually chamber endorsement and customs certification rather than translation; translation is added on top of that, when the need arises.

EUR.1, EUR-MED and preferential origin

For goods the Customs Union does not cover (agricultural products, coal and steel) or for goods produced with third-country inputs, preferential origin comes into play; the document for it is the EUR.1 or, where Pan-Euro-Mediterranean cumulation applies, the EUR-MED movement certificate. These too are pre-printed standard EU forms issued by customs, and their names are not altered in translation; generalising a EUR.1 into a “certificate of origin” blurs the preferential tariff regime it belongs to. The certificate of origin, for its part, is endorsed by the chambers of commerce and industry and shows non-preferential origin.

In translation the functions of these three documents are kept apart: the A.TR for free circulation, the EUR.1/EUR-MED for preferential origin, the certificate of origin for non-preferential origin. The description of the goods, the tariff heading and the amounts on the invoice are expected to match these documents; an inconsistency leads Zoll to question whether the consignment is one and the same.

The German buyer and the document file

The German buyer enters the invoice into its own record-keeping system for payment and accounting; where a letter of credit is involved, the language and format the bank requires become decisive. When a German translation of the invoice is asked for, the descriptions of the goods and the delivery terms are kept consistent with the wording on the accompanying A.TR or EUR.1. Trade names, tax numbers and chamber endorsement details are identifying data; they are not translated but carried across as they stand.

Another way of evidencing preferential origin, in place of a separate EUR.1, is an origin declaration written on the invoice itself; an approved exporter meeting certain conditions may place a standard, fixed-wording declaration on the invoice. Because that declaration is an internationally prescribed formula, it is not freely rewritten or “translated”; it is preserved as it stands, since the text itself is what gives the document its validity. Even where the body of the invoice is translated into German, the set wording of the declaration is carried across in its source form, and care is taken that the country of origin in the declaration and the description of the goods on the invoice agree with one another; otherwise the basis of the declaration becomes open to challenge.

• Do not take the A.TR for a certificate of origin; it shows free circulation status.
• Do not alter the names EUR.1/EUR-MED or certificate of origin.
• Keep the description of the goods consistent between the invoice and the movement certificate.

Certification: chamber, customs and, where needed, sworn translation

By their nature commercial documents usually follow the route of chamber endorsement and customs certification rather than apostille; the chamber’s endorsement of a certificate of origin is part of the document itself. Where translation is required, a translation submitted for official use in Germany carries the stamp of a court-appointed and sworn translator (öffentlich bestellter und beeidigter Übersetzer); a translation produced in Türkiye is signed by a sworn translator. If a document is to be notarised and then submitted for official use, the apostille is obtained from the governor’s office or the district governor’s office, and since Germany is a party to the Hague Apostille Convention you should confirm the current position from the official HCCH list. You can run your export file through our single office in Ankara Kızılay, see the cost on our pricing page and upload your document to request a quote. This page is for general information only; confirm the customs and preference regime rules with your customs broker.