Import VAT and VAT with non-EU countries

Global supply relationships are increasingly more important for companies with international operations. The customs regulations and VAT matters always have to be taken into account for deliveries made to non-EU countries.

Import VAT

Import VAT as a special case of VAT is linked to the application of the customs regulations resulting in customs duties.  Import VAT does not depend on corporate activity or an exchange of services and is not calculated by the entrepreneur. The fact that the import VAT regulations conform to the customs regulations is also apparent with tax exemptions and the assessment base for the import VAT. The import VAT value is based on the customs value. The deductibility of import VAT is important for companies and the absence of the entitlement to deduct import VAT can become a real cost factor.


Also in the area of exports, i.e. the delivery of goods from the customs territory of the European Union to countries outside the EU, questions regarding the customs regulations are linked to the VAT regulations.
As a result, on the one hand it is necessary to record all relevant movement of goods and business transactions within the company and execute customs clearance according to the customs regulations (e.g. transportation of products and materials on business trips, etc.). On the other hand VAT law stipulates that exemption from VAT can only be made for export shipments provided certain documents including customs documents are available in the company.
In addition, transactions with a country outside the EU concerning an object involving a number of companies are also subject to the customs regulations and to a greater extent also to the provisions and regulations of VAT law.
Accordingly, typical questions have to be answered relating to the customs regulations such as: "Who is the exporter and therefore responsible for the consignment?" or "What has to be entered into the corresponding fields of the export declaration?" In addition, it is naturally very important in terms of the legal requirements relating to VAT that invoices are written and booked with the correct information (in particular in relation to tax exemption details, VAT identification numbers and tax rates) to enable problem-free processing according to VAT law.

Our services

The close cooperation between our customs teams and experts in the area of VAT law means that we are able to analyse and organise your cross-border goods traffic and processes under consideration of the customs regulations and VAT law.

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The consignment stock is a logistics concept which from the point of view of the procuring party (consignee) is designed to enable the withdrawing of production-related materials from stock at short notice whereby the effect on the inventory is only booked after the materials have actually been used in the production. More »


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Andreas Wahl


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