- Section 21b of the German VAT Act, effective January 1, 2026, addresses the timing and assessment of import VAT when using centralised clearance.
- The regulation is relevant when import transactions are processed in a different Member State than where the goods enter the EU economic network, leading to a possible mismatch between where customs duties and import VAT are incurred.
- Import VAT liability arises where goods are presented domestically or, if exempt from presentation, where the goods are located at customs declaration acceptance.
- If goods enter the EU in a different Member State than where the customs declaration is lodged, an additional VAT return is required.
- The regulation includes simplification measures to address the impracticality of filing customs declarations and VAT returns in different Member States.
Source: kmlz.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.
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