Guide to Import VAT in the Germany for Foreign Companies

If you import goods into Germany, Import VAT in Germany quickly becomes one of your main costs and compliance headaches, especially once values rise and shipments increase. You need to know when VAT on imports in Germany applies, how customs value works, and how duty and VAT together affect your landed price so you can price correctly and avoid delays.

This guide explains how Import VAT in Germany works for businesses and cross‑border sellers, including when it applies, how import duty and VAT are calculated, what Germany VAT on imports rates look like, and how you can reclaim or defer VAT to protect cash flow.

Key Highlights

• Import VAT in Germany (Einfuhrumsatzsteuer) applies when you bring goods from non‑EU countries into German customs territory, based on a customs value plus certain costs.
• The VAT base usually includes the customs value, customs duties, transport, and insurance up to the first German destination, and VAT is charged at 19% standard or 7% reduced for qualifying goods.
• Special rules apply to low‑value consignments up to 150 euros, e‑commerce sales using the Import One‑Stop Shop (IOSS), and cases where you defer VAT on imports through customs or VAT accounting procedures.
• Getting customs valuation, tariff classification, and documentation right helps you avoid incorrect vat tax on imports in Germany, shipment holds, and disputes with customs or couriers.

What Is Import VAT in Germany?

Import VAT in Germany, called Einfuhrumsatzsteuer, is a consumption tax charged when goods from non‑EU countries enter German customs territory. It is separate from customs duties but is collected at the border by the German customs authority (Zoll) together with any applicable customs charges.

You face VAT on imported items in Germany, whether you import for resale, production, or internal use, as long as the goods are taxable supplies in Germany. The person declared as importer in the customs declaration, often your business or customs broker acting on your behalf, is responsible for paying this VAT.

When Does Import VAT Apply in Germany?

You pay Import VAT in Germany when non‑EU goods enter German customs territory for free circulation, unless a specific exemption or customs procedure removes or suspends the tax. The tax is charged even if no customs duty is due, for example, when the customs value is below 150 euros, but the transaction still attracts VAT.

Typical situations where VAT on imported goods in Germany applies include:

• Commercial imports of stock or raw materials from countries outside the EU into Germany for sale or production.
• Online purchases by German customers where goods are shipped directly from non‑EU countries and are declared to German customs.
• Low‑value consignments where customs duty may be waived below 150 euros, but VAT still applies from the first euro.
• Goods released from customs warehouses or special procedures into free circulation in Germany, which triggers Import VAT at that point.
• Temporary imports that become permanent, or inward processing arrangements that end with goods remaining in Germany.

If goods move from another EU member state into Germany, Import VAT in Germany does not apply, but intra‑Community acquisition VAT rules under German VAT law may become relevant instead.

How Import Duty and VAT Are Calculated

You care about how import duty and VAT are calculated because this determines your landed cost and profit margin on every shipment. German customs uses a defined customs value and then works step‑by‑step to calculate both customs duties and VAT tax on imports in Germany for the same consignment.

In simple terms, the VAT base for Import VAT in Germany usually follows this formula:

• Start with the customs value of the goods, commonly based on the transaction price under EU customs valuation rules.
• Add customs duties, anti‑dumping duties, or other import charges that apply to the goods on entry into Germany.
• Add transport, freight, handling, and insurance costs up to the first destination in German territory stated in the transport contract.
• Include certain taxes and charges payable outside the EU that relate to the import, where specified under EU customs and VAT rules.
• The resulting sum forms the VAT base, and German VAT on imports is then applied at the relevant rate, usually 19% or 7%.

Numeric example:

• Goods price (invoice value) to Germany from a non‑EU supplier: 10,000 euros.
• Transport and insurance to the first German destination: 1,000 euros.
• Customs duty at 4% on customs value (10,000 euros): 400 euros.
• Customs value plus duty and transport for VAT base: 10,000 + 1,000 + 400 = 11,400 euros.
• Import VAT at 19% on 11,400 euros: 2,166 euros.

In this scenario, the importer pays 400 euros in customs duty and 2,166 euros in Import VAT at customs clearance in Germany, while a VAT‑registered business may reclaim the Import VAT later through its German VAT return, provided certain conditions are met.

When you ask how import duty and VAT are calculated for your own products, you also need the correct tariff code and origin information, because they control both the duty rate and whether any preferential duty applies in Germany.

Import VAT Rates in Germany

Import VAT in Germany uses the same VAT rate structure as domestic supplies, so you see a standard and several reduced rates rather than special import‑only rates. The critical point is to map your imported goods to the right VAT category, which depends on how the goods are classified under German and EU VAT law.

Typical VAT on imported goods in Germany uses these main rates:

• Standard VAT rate of 19% applies to most goods imported into Germany, including general consumer products, electronics, and many industrial items.
• Reduced VAT rate of 7% can apply to specified goods such as some foodstuffs, books, printed materials, certain medical goods, and cultural products, when imported and used in taxable activities.
• Certain imports may be fully exempt from Import VAT where EU or German VAT rules provide exemptions, for example, some specific medical devices, goods under diplomatic exemptions, or imports linked to tax‑exempt activities.
• Temporary exemptions or special reliefs may appear in German law for crisis‑related imports, humanitarian aid, or specified policy measures.

The VAT rate that applies to imports should match the rate that would apply to a domestic sale of the same goods in Germany, so you must review product classification and any applicable reduced‑rate schedules.

Import VAT Certificate

An Import VAT certificate for Germany is the official proof from customs that Import VAT has been charged and paid on a particular import consignment. You usually receive this through the customs declaration system or from your customs broker once the shipment clears.

Businesses rely on the Import VAT certificate and customs assessment notice as key evidence when reclaiming Import VAT in Germany in their VAT returns, because German law links the input tax deduction to correct documentation and business use of the imported goods.

How to Defer VAT on Imports

You can defer VAT on imports to manage your cash flow so that you are not paying Import VAT in Germany long before you recover it as input tax. The practical options depend on whether you are established in Germany, how you import, and which customs procedures you use.

Typical ways to defer VAT on imports or delay payment include:

• Using customs deferment accounts or payment facilities, where customs charges and Import VAT are settled periodically instead of at each clearance.
• Using customs warehousing or special procedures such as inward processing, where Import VAT is suspended while goods stay under customs control in Germany.
• Structuring imports so a VAT‑registered entity in Germany accounts for German VAT on imports in its VAT return, subject to national rules and any reverse‑charge style mechanisms that apply.
• Working with your customs broker to bundle customs and Import VAT across shipments into scheduled payment arrangements instead of paying at every border crossing.

Deferring Import VAT in Germany does not remove the tax but changes when you pay it, which can be helpful when shipment values are high or stock turns are slow.

Reclaiming Import VAT as a Business

If you are VAT‑registered, Import VAT in Germany is usually recoverable as input tax when the goods are used for taxable business activities, including many cross‑border and domestic supplies. You do this through your regular German VAT return or, in some cases, for non‑established businesses, through a special VAT refund procedure.

Key points for reclaiming VAT on imports in Germany include:

• You must hold proper documentation, such as the Import VAT certificate or customs notice, showing you as the importer and clearly stating the VAT amount.
• The imported goods must serve your taxable business activities, not private use or fully exempt supplies that block input tax recovery under German law.
• You record the Import VAT in your German VAT return as input tax, following the specified lines and periods, and keep records in case of audits.
• Non‑EU or non‑established businesses may use the special input VAT refund procedure or, when they must register anyway, the standard assessment process to reclaim.

You should align your accounting, customs data, and VAT records so that Import VAT in Germany appears consistently across all systems for each shipment.

Common Challenges & Compliance Mistakes

Import VAT in Germany often becomes painful when customs details do not match your commercial documents, or when brokers use values that you do not recognize. These errors can lock up cash, create disputes with customers, and raise questions from German tax authorities during audits.

Frequent issues around VAT on imported items in Germany include:

• Incorrect customs value that excludes or double‑counts freight, insurance, or royalties, leading to under‑ or overstated VAT.
• Misclassified goods with the wrong tariff code affect both customs duty and any reduced VAT rate eligibility for imports into Germany.
• Missing or mismatched Import VAT certificate details, where the importer name or VAT ID does not align with the entity claiming deduction.
• Poor tracking of IOSS numbers, e‑commerce data, or courier documents, which complicates proof of VAT already collected or paid on a shipment.

You reduce these risks by standardizing classification, maintaining customs and VAT records together, and reviewing courier invoices against official customs documentation for each import.

Import VAT for E‑commerce & Cross‑Border Sellers

For e‑commerce, Import VAT in Germany often appears at checkout, on a courier invoice, or as a customs bill, which can confuse customers if they feel VAT was paid twice. EU reforms removed the old VAT‑free threshold of 22 euros and introduced the Import One‑Stop Shop (IOSS) for B2C low‑value consignments.

Key points for cross‑border sellers and marketplaces include:

• All commercial imports into Germany, including low‑value packages, are subject to VAT from the first euro, with customs duty still waived below 150 euros.
• IOSS allows non‑EU sellers and marketplaces to collect VAT on imports in Germany at checkout for consignments up to 150 euros and declare it centrally, so customs can clear the goods more easily.
• If IOSS is not used or not correctly indicated, Import VAT may be collected at the border or by the courier, and buyers can face extra charges on delivery.
• Marketplaces may be treated as deemed suppliers for certain cross‑border sales, making them responsible for German VAT on imports and related reporting.

You should clearly show VAT treatment at checkout and ensure your shipping labels and electronic customs data carry any IOSS or VAT reference used for your German customers.

How Commenda Can Help

Managing Import VAT in Germany across multiple suppliers, brokers, and marketplaces can feel like a constant source of risk, especially when teams rely on spreadsheets and email threads. Commenda brings your customs, VAT, and documentation data into a single, structured view, so you see which shipments generated which Import VAT and where reclaim or deferment options apply.

You gain consistent audit‑ready records for Germany VAT on imports, easier cross‑checks between customs entries and VAT returns, and smoother coordination with local advisors or customs agents. With this clarity, your finance and tax teams can focus on decisions, not document chasing, while keeping Import VAT in Germany aligned with EU VAT guidelines and local rules.

If you want to simplify Import VAT, VAT Registration in Germany, and other cross‑border VAT filings in one place, you can book a free demo today and see how Commenda supports global VAT and import compliance at scale.

FAQs About Import VAT in Germany

Q. Why am I being charged Import VAT even after I already paid VAT at checkout?

You are likely being charged Import VAT in Germany because the seller or marketplace did not use IOSS correctly, or customs did not recognize the pre‑paid VAT, so VAT is collected again at the border.

Q. Why did my package get held by customs due to unpaid VAT, and how do I release it?

Customs can hold packages when Import VAT in Germany is unpaid, or documentation is incomplete, and you usually release them by paying the assessed VAT through the courier or directly to customs according to the notice received.

Q. What should I do if the courier charged me the wrong Import VAT amount?

You should request a detailed breakdown from the courier, compare it with your invoice and customs value, and then ask the courier or German customs for correction or refund following their formal complaint process.

Q. Why is Import VAT higher than expected compared to the item price?

Import VAT can seem high because German VAT on imports is calculated on a basis that includes the customs value, transport, insurance, and customs duties, not just the item price.

Q. What happens if I refuse to pay Import VAT? Will the package be returned or destroyed?

If you refuse to pay Import VAT in Germany, customs or the courier usually return the goods to the sender or treat them under abandonment rules, which can result in storage, return costs, or, in some cases, disposal.

Q. Can I get a refund on Import VAT if I return the imported item to the seller?

In many cases, you may reclaim or adjust Import VAT through the seller or tax channels if the sale is cancelled and documented correctly, but the exact process depends on the contract and German VAT rules.

Q. How do I dispute Import VAT charges if customs misclassified my goods?

You dispute Import VAT by challenging the customs tariff classification with German customs, providing supporting evidence, and seeking a corrected assessment or refund where the duty and VAT were overcharged.

Q. Why am I paying VAT twice when importing goods into Germany?

Double VAT often occurs when VAT was charged in the exporting country, and Import VAT in Germany is also applied, and you may need to claim a refund from the seller or foreign tax authority for improperly charged foreign VAT.

Q. Does Import VAT apply to second‑hand, refurbished, or used goods bought from abroad?

Import VAT generally still applies to second‑hand, refurbished, or used goods imported into Germany from non‑EU countries, based on their customs value at import.

Q. How long does it take to get a refund if I was overcharged Import VAT at customs?

Refund processing time varies, but once you submit a complete correction or refund claim to German customs or the tax office, it can take several weeks or longer, depending on volume and case complexity.