Import VAT
Import VAT is the value-added tax on imported goods. It corresponds to domestic VAT and is 19% in Germany (reduced 7% for certain goods).
When does Import VAT apply?
Import VAT applies when goods from third countries (outside the EU) are released into free circulation in the EU.
Tax Base
Import VAT is calculated not just on the goods value, but on:
- Customs value (goods + freight + insurance)
- + Customs duty
- + Excise duties (if applicable)
- = Tax base for import VAT
⚠️ Common error: Import VAT is calculated on the total INCLUDING customs duty!
Input Tax Deduction
Businesses can claim paid import VAT as input tax – just like domestic purchases. Import VAT is therefore not a cost factor for businesses, only pre-financing.
💡 Commercial importers can claim import VAT directly in their VAT return through ATLAS.
About the Author
Zolltarifnummer Service
Our expert team at webpowers UG combines years of experience in international trade with cutting-edge AI technology. We help businesses find the correct customs tariff numbers for their products.