Sec. 21 para. 3a of the German VAT Act, introduced by means of the Second Corona Tax Aid Act, changes the due date of import VAT. In the past, import VAT had to be paid immediately, in accordance with customs regulations and, in the case of an importation by a taxable person, no later than the tenth day after import. In the event that the taxable person was previously granted a deferment account, the import VAT incurred upon importation into Germany was only due on the 16th day of the month following the month of import. Sec. 21 para. 3a of the German VAT Act now provides, under certain conditions, for payment of import VAT to be due on the 26th day of the second month following the month of import.
Source KMLZ
