VAT and import tax in Germany (2026)
For cross-border sellers shipping into Germany
19%
low-value exemption removed from 2026-07; ~€3 handling fee per parcel
When you must register
Goods held in-country. If you store inventory in a local warehouse or fulfilment
centre, registration is normally required regardless of your sales volume.
B2C distance sales. Cross-border B2C sales usually trigger registration once you
pass the destination's threshold, or immediately in some countries.
Marketplace rules. Many marketplaces collect and remit VAT on your behalf for
low-value B2C imports — check whether you still have a filing obligation.
Typical monthly workflow
| Step | What to do |
|---|
| 1 | Pull gross sales by destination country |
| 2 | Separate VAT collected vs. VAT payable on imports |
| 3 | File the return before the local deadline (penalties are usually automatic) |
| 4 | Keep import VAT evidence — it is normally recoverable |
Know your true per-unit tax before you set priceThe Landed Cost Toolkit includes a VAT block that recalculates per unit for every destination you sell into.
Get the Excel toolkit →
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