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.
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