Germany plans import VAT accounting reform

30 September 2026

Germany is planning to introduce a new import VAT accounting system from 1 January 2030, which could significantly improve cash flow for businesses importing goods into the country.

Currently, importers generally pay import VAT to German Customs and recover it later through their VAT return. Under the proposed system, VAT-registered businesses would instead account for the import VAT through their VAT return and claim the corresponding input VAT deduction at the same time.

The eligibility conditions, approval process and detailed reporting requirements remain to be confirmed.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

Get in touch

Let us solve your current business VAT challenges

CONTACT US
LATEST NEWS

Hungary to introduce mandatory digital VAT filing from...

From 1 January 2027, all businesses registered for VAT in Hungary will be required to file their VAT returns through the country’s eVAT, or eÁFA, system...

SEE MORE
VAT news
LATEST NEWS

EU customs reform increases responsibilities for...

In September 2026, the EU formally adopted a new Customs Code that will significantly change how goods are imported into the EU. Although the reforms apply...

SEE MORE
VAT news
LATEST NEWS

EU One Stop Shop VAT collections exceed €125 billion

More than €125 billion of VAT has been collected through the EU’s One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes since their introduction in...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.