Germany Exemption from import VAT under the so-called “Procedure 42” (import VAT in case of a subsequent intra-Community supply) 18 August 201851 views1 min read Source: VATassociation.org From 1 January 2019 tax authorities’ simplification regulation repealed German Federal Ministry of Finance published “Tax Act for the Prevention of VAT Revenue Losses from Trading with Goods over the Internet and Amendment of Further Tax Provisions.”