03.01.2019
Professional associations in the logistics industry have criticized the procedure for reclaiming import VAT in Germany for a long time. At present, sales tax is levied on the import of goods into the EU by customs, a federal government agency. However, the refund is a federal state task, which implies that the processing of refunds creates a high administrative burden for all involved. In addition, importers have high costs for interim finance and, in certain instants, the placement of guarantees. Within the EU only Germany, Cyprus, Ireland and Great Britain do not allow the offset of import sales tax against VAT, i.e. these countries are at a disadvantage within the EU. Remedial action in Germany is in sight:
