Import VAT in Germany in 2026: EUSt, calculation and deduction
EUSt can be deductible, but only if the customs clearance, importer, documents, and ownership of the goods form a coherent model. Learn how to calculate the tax without freezing your liquidity.
Five questions before shipping your goods
EUSt concerns the introduction of goods from a third country.
The first EU port is not always the importing country.
Check the application, the representative office and the debtor.
This is crucial for the right to deduct EUSt.
Local sales, intra-Community supply or warehousing may change VAT obligations.
EUSt, customs duty and sales VAT are three different items
VAT collected on import by the customs administration. May be deductible as input tax.
It depends on factors such as the tariff code and origin. It usually remains the final cost.
It arises from a subsequent domestic sale, intra-Community supply, or other transfer. It is not the same as EUSt.
Goods can have a zero customs duty rate and still be subject to 19% or 7% import VAT.
What counts is the admission to free circulation
The physical crossing of the EU border does not always determine the country of import. External transit or customs warehousing may postpone the moment of establishment of the EUSt.
Goods enter the EU but remain in transit.
EUSt does not arise just because a container has crossed a border.
If customs clearance ends in Germany, this is where the German EUSt is essentially established.
It postpones the moment of settlement and requires proper closing. This irregularity can itself result in a customs debt and EUSt.
19%, 7% or exceptionally 0%
Applies to most imported goods.
Applies to items indicated in Annex 2 to the UStG, depending on the classification.
Possible for eligible modules, components and energy storage units after meeting the conditions of §12 paragraph 3 UStG.
The German rate is determined according to the properties and classification of the goods and German regulations.
The tax is calculated on more than the price of the goods
Basis for calculation: §11 UStG. In real customs clearance, the actual classification, origin, rate and costs are used.
Who pays EUSt and who can deduct it?
The commercial invoice itself isn't decisive, nor is who physically received the package. What matters is the customs declaration, representation, and actual title to the goods.
The agent acts on behalf of the company
- the effects of the notification are attributed to the represented person,
- the company should have EORI and a valid power of attorney,
- the role of the importer must match the documents.
The agent acts on his own behalf
- may become an additional debtor of the receivable,
- does not automatically create a right of deduction from the seller,
- requires special control for non-EU importers.
A company established in an EU country also uses the number assigned in its home country in the German ATLAS. EORI does not replace the Steuernummer or USt-IdNr.
See the official EORI application and the DDP and DAP guide for Germany.
EUSt deduction requires a consistent chain of evidence
- The goods were imported for the entrepreneur's business.
- The importer had the right to dispose of it as an owner.
- The goods are used for activities that give the right to deduction.
- EUSt was indeed created and was properly established.
- The customs document indicates the import and the amount of tax.
- Commercial, logistics and customs documents are compliant.
Decision or electronic document from ATLAS.
They identify the clearance, procedure and importer.
They confirm value, route and costs.
The contract and flow show who had the goods.
It may include the EUSt, customs, transportation, and commission. Each item must be linked to the appropriate customs clearance.
Basis for deduction: §15 section 1 point 2 UStG.
Registration and settlement depend on the further use of the goods
An importer selling goods in Germany usually needs local settlement.
Documentation and reporting of movement to another EU country must be established.
In certain models, a company outside Germany can recover tax without local declarations.
Zahlungsaufschub moves the payment but does not remove the EUSt
Import collection
- dues paid before or upon release of goods,
- EUSt is financed until deducted or refunded,
- simpler operation for occasional imports.
Bulk payment
- EUSt is still created upon import,
- Payment is generally due on the 26th day of the second following month,
- consent, account and proper operation of ATLAS are required.
If the deduction is possible earlier, the tax financing period can be significantly reduced.
Basis: §21 paragraphs 3 and 3a UStG.
Procedure 42 is a dismissal, not a postponement
EUSt is being created
- payment is postponed,
- tax can be deducted if conditions are met,
- the goods do not have to go to another EU country immediately.
EUSt is not collected
- import is immediately followed by a qualifying IDT,
- VAT numbers and documents must be ready at check-in,
- the goods must actually reach another EU country.
A change of recipient, route or lack of evidence of further delivery may lead to the collection of EUSt, interest and corrections.
Basis for import exemption: §5 section 1 point 3 UStG.
IOSS, EUSt and the new 3 EUR duty are separate elements
From July 1, 2026 to July 1, 2028.
The temporary duty applies to small e-commerce shipments valued at less than €150. It is charged for each separate category of goods by tariff subheading, rather than as a single fee for the entire package.
This procedure applies to qualifying import sales up to €150. It is not a general exemption.
It can be settled via IOSS or collected at check-in, depending on the model.
It is not an EUSt or operator handling fee.
Source: European Commission - Temporary duty for small consignments.
Amazon FBA, DDP, and DAP do not automatically indicate the importer
The seller must arrange the importer, customs clearance, and documents in advance. See Amazon FBA in Germany.
The outcome depends on the actual filing and role of the buyer, not just the contract abbreviation.
A German domestic delivery and registration obligation may arise. See DDP and DAP to Germany.
The most common mistakes when importing VAT
The role is determined by the clearance, not the commercial invoice itself.
One is a customs cost, the other may be an input tax.
Deduction requires proper customs documentation.
The German rate is set according to local regulations.
Transit may postpone customs clearance to another country.
Direct IDT and a complete set of evidence are needed.
There is no general VAT exemption for small shipments.
What counts is the right to the goods, activity and documents.
Safe Import Checklist
- Determine tariff code, origin and duty rate.
- Indicate the country of release for free circulation.
- Agree on the importer, declarant and representative office.
- Verify EORI and data used in ATLAS.
- Calculate customs value, duty and EUSt basis.
- Check the right to dispose of the goods.
- Prepare documents for EUSt deduction.
- Determine sale or movement after import.
- Assess VAT registration, procedure 42 or deferral.
- After check-in, agree on MRN, decision, invoice and transport.
Determine the import model before shipping the goods
We will check the country of customs clearance, the importer, the EUSt basis, the documents to be deducted and the possibility of applying Zahlungsaufschub or procedure 42.
Frequently asked questions about VAT import in Germany
How much is import VAT in Germany?
Generally, 19%. For goods specified in German regulations, 7% applies, and for a narrow group of eligible photovoltaic products, 0% is possible.
Is import VAT the same as customs duty?
No. Customs duty is a customs duty and is usually considered a cost. EUSt is a VAT on imports and may be deductible.
Can a non-German company deduct the German EUSt?
Yes, if the import was made for its business purposes, the company had the right to dispose of the goods, the activities give the right to deduction and it has the required customs document.
Does EUSt need to be physically paid first to deduct it?
Not always by the same company. Payment through a representative does not exclude deduction if the material conditions are met, the EUSt has been established, and the importer has the appropriate proof.
Does an EORI issued in another EU country work in Germany?
Yes. EORI is an EU identifier and, as a rule, a single number is used throughout the EU.
Does customs clearance in Hamburg always mean German VAT import?
It is not the mere presence of goods in the port, but the procedure and place of release for free circulation that determines import.
What is procedure 42?
This is an exemption for imports from the EUSt when, after clearance, the goods are directly used for a qualifying intra-Community supply to another EU country.
How does procedure 42 differ from Zahlungsaufschub?
Procedure 42 may exclude the collection of EUSt upon import. Zahlungsaufschub merely postpones the payment of tax, which still accrues.
Is shipment up to 150 EUR VAT free?
No. There is no general VAT exemption. IOSS can defer VAT collection to the point of sale, and from July 1, 2026, there is an additional temporary €3 duty on small e-commerce shipments.
What document confirms EUSt?
The basic proof is the Einfuhrabgabenbescheid or an equivalent document from ATLAS, which allows you to assign the importer, customs clearance and tax amount.
Safe import combines customs, VAT and logistics
The country of import is determined by the procedure, not always by the first point of entry into the EU.
The right to deduction requires the role of importer, title to the goods and a customs document.
Deferral and Procedure 42 improve liquidity in completely different ways.
