- Deliveries of goods preceding their importation into Germany are exempt from VAT under § 4 Nr. 4b UStG, provided the goods have not yet been released for free circulation.
- The exemption aims to simplify taxation for goods entering the EU but not yet in free circulation, especially when under special customs procedures.
- The VAT Application Decree (UStAE) is amended to clarify that deliveries of non-EU goods under special procedures are VAT-exempt if the recipient or their agent ends the special procedure (e.g., by import or re-export).
- The changes specify that the exemption applies only if the goods are not yet imported into Germany at the time of delivery.
Source: bundesfinanzministerium.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"
- Germany Approves 2026 Tax Bill Introducing VAT Consolidation Option from 2030
- Lower-Cost Insurance Tariff Brokerage Is VAT-Exempt
- Germany Unveils Action Plan Signaling VAT Reporting System and Extended Archiving Rules
- Factur-X and ZUGFeRD, a technical overview
- Germany Approves Draft Annual Tax Act 2026 With Major VAT Grouping Reform
