Value Added Tax (VAT)

Value-added Tax (VAT)

Trade with Non-EU Member States

Goods imported from non-EU states are liable to import VAT called import turnover tax (Einfuhrumsatzsteuer). The import turnover tax rate equals the VAT rates of 19 percent or 7 percent and is paid to the customs authority.

However, the import turnover tax on goods imported from non-EU states can be deducted as input tax (Vorsteuer). As a prerequisite, the company must have the necessary import documents with customs proof of payment (import declaration).

Exports are exempt from VAT.

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Christina Schön Christina Schön | © GTAI/ Illing & Vossbeck Fotografie

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Christina Schön

Udo Sellhast Udo Sellhast | © GTAI

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Udo Sellhast

Business Information

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