- The Union Customs Code allows centralized customs clearance, enabling customs declarations at a company’s main office even if goods are presented elsewhere.
- Centralized customs clearance for exports is active in Germany since November 23, 2024; for imports, it starts February 28, 2026.
- German companies will be able to handle customs processes digitally through their headquarters, improving efficiency and reducing costs.
- Import VAT remains payable where goods are physically presented.
- The 2025 Tax Amendment Act introduces new rules for customs payment deferral, electronic tax assessment notices, and secure electronic data transmission.
Source: umsatz-steuer-beratung.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Germany"
- 13th E‑Invoicing Summit (E‑Rechnungs‑Gipfel 2026) (June 22-24, 2026)
- ECJ Confirms Legality of German VAT Apportionment for Hotel Accommodation and Ancillary Services
- Input Tax Deduction for Factoring Services: Mere Receivable Purchase Is Not a Taxable Factoring Service
- VAT Liability on Services Provided by Non-Profit Sports Clubs to Their Members
- VAT Treatment of Coworking Services: Legal Uncertainties and Practical Risks for Operators and Users
