Einfuhrumsatzsteuer

What Is Einfuhrumsatzsteuer?

Einfuhrumsatzsteuer, often abbreviated as EUSt, is the German term for Import Value Added Tax (VAT). It is a form of consumption tax levied by customs authorities when goods are imported into Germany from countries outside the European Union (EU), referred to as "third countries." This tax falls under the broader financial category of Taxation and is designed to ensure that imported goods are subject to the same tax burden as goods produced and sold within Germany or the EU⁷⁰, ⁷¹. Essentially, the Einfuhrumsatzsteuer functions to prevent imported products from reaching the consumer untaxed, thereby maintaining fair competition within the Binnenmarkt⁶⁹. It is collected by the customs administration, distinct from the regular Umsatzsteuer (domestic VAT) which is collected by tax offices⁶⁷, ⁶⁸.

History and Origin

The concept of a value-added tax, including its application to imports, emerged as a way to tax consumption more neutrally across the economic chain. VAT systems began spreading globally after their introduction in France in the 1950s, with over 165 countries adopting them by 2016⁶⁶. For international trade, the application of VAT, including Einfuhrumsatzsteuer, is based on the "destination principle." This principle, sanctioned by World Trade Organization (WTO) rules, means that exports are typically VAT-free in the country of origin, while imports are taxed in the country where consumption takes place, at the same rate as local production⁶⁴, ⁶⁵.

In the European Union, including Germany, significant changes to VAT rules for cross-border e-commerce activities, particularly affecting Einfuhrumsatzsteuer on low-value goods, came into effect on July 1, 2021. This reform aimed to simplify VAT compliance and introduce greater transparency for EU consumers. A key change was the abolition of the €22 VAT exemption for goods imported into the EU, meaning all imported goods became subject to VAT regardless of their value. ⁶⁰, ⁶¹, ⁶², ⁶³This also led to the introduction of the Import One-Stop Shop (IOSS) platform to streamline the declaration and payment of VAT for business-to-consumer (B2C) imports up to €150.

#⁵⁸, ⁵⁹# Key Takeaways

• Einfuhrumsatzsteuer is Germany's Import VAT, applied to goods entering from non-EU countries.
• It serves to equalize the tax burden between imported and domestically produced goods.
• The German customs authorities (Zoll) are responsible for its collection.
• ⁵⁵, ⁵⁶, ⁵⁷ Businesses can typically claim Einfuhrumsatzsteuer paid as Vorsteuerabzug (input tax deduction).
• ⁵³, ⁵⁴ Since July 2021, the €22 exemption for low-value imports into the EU has been abolished, making all commercial imports subject to Einfuhrumsatzsteuer.

⁵⁰, ⁵¹, ⁵²Formula and Calculation

The calculation of Einfuhrumsatzsteuer is based on the customs value of the imported goods, plus any customs duties and certain other costs. The standard VAT rates in Germany are 19% or a reduced rate of 7% for specific goods.

The⁴⁸, ⁴⁹ general formula is:

Where:

• Zollwert (Customs Value): The value of the goods for customs purposes, often including the cost of the goods, shipping, and insurance to the EU border.
• *⁴⁶, ⁴⁷*Zölle (Customs Duties)**: Any duties applicable to the imported goods. These are specific to the type of Warensendung and its origin.
• Verbrauchsteuern (Excise Duties): Specific taxes on certain goods like alcohol, tobacco, or mineral oil, if applicable.
• ⁴⁵Sonstige Kosten (Other Costs): May include costs of transport within the EU up to the first destination, if not already included in the customs value.
• ⁴⁴Einfuhrumsatzsteuersatz (Import VAT Rate): The applicable German VAT rate (e.g., 19% or 7%).

In⁴², ⁴³terpreting the Einfuhrumsatzsteuer

Einfuhrumsatzsteuer is a crucial component in the overall cost of importing goods into Germany. For businesses, understanding this tax is vital for accurate pricing, budgeting, and financial planning. The payment of Einfuhrumsatzsteuer on Import at the point of entry ensures that the imported goods are treated fiscally similarly to goods that undergo Erwerb within the domestic market.

For commercial importers, the key consideration is that while Einfuhrumsatzsteuer must be paid upon import, it can generally be reclaimed later as Vorsteuerabzug from the tax authority (Finanzamt). This m⁴⁰, ⁴¹echanism is fundamental to the neutrality principle of VAT, ensuring that businesses do not bear the final burden of the tax, which is ultimately intended for the end consumer. Non-bu³⁹siness individuals, however, cannot reclaim this tax.

Hy³⁸pothetical Example

Imagine "Global Gadgets GmbH," a German company, imports 100 high-tech drones from a manufacturer in a "third country" (non-EU country), for resale within Germany.

• Cost of Drones (Customs Value): €10,000
• Shipping & Insurance: €500
• Customs Duties (e.g., 2% of Customs Value): €200
• German Standard VAT Rate: 19%

Calculation Steps:

1. Calculate the Taxable Basis for Einfuhrumsatzsteuer:
   Taxable Basis = Customs Value + Customs Duties + Shipping (if not already in customs value, but included here for simplicity)
   Taxable Basis = €10,000 + €200 + €500 = €10,700

2. Calculate Einfuhrumsatzsteuer:
   Einfuhrumsatzsteuer = Taxable Basis × VAT Rate
   Einfuhrumsatzsteuer = €10,700 × 0.19 = €2,033

Global Gadgets GmbH would pay €2,033 in Einfuhrumsatzsteuer to the German customs authorities upon the Einfuhr of the drones. Since Global Gadgets GmbH is a business, they can typically deduct this €2,033 as input tax in their regular Umsatzsteuer declaration with the Fiskus.

Practical Applications

Einfuhrumsatzsteuer is a standard element in international trade for any entity importing goods into Germany from outside the EU. Its practical applications span several areas:

• International Trade and Gewerbe: Businesses engaged in Import and Export must account for Einfuhrumsatzsteuer as a mandatory levy on incoming goods. It directly impacts the cash flow and pricing strategies for imported products.
• Customs Clearance: The³⁷ payment of Einfuhrumsatzsteuer, alongside customs duties, is a prerequisite for goods to clear customs and enter the free circulation within Germany or the EU. The German customs agency, Zol³⁵, ³⁶l, is the collecting authority.
• [Steuerrecht](https://di[³³](https://stripe.com/resources/more/import-tax-germany), ³⁴versification.com/term/steuerrecht) and Compliance: Companies must ensure compliance with German and EU VAT regulations, including proper declaration and payment of Einfuhrumsatzsteuer. This often involves detailed record-keeping for Vorsteuerabzug purposes.
• E-commerce and Online Sh³²opping: With the abolition of the €22 exemption, individual consumers and online retailers are now more directly affected by Einfuhrumsatzsteuer on purchases from non-EU countries. The EU's Import One-Stop Shop (IOSS) aims to simplify this for consumers by allowing VAT to be collected at the point of sale by the seller, rather than upon delivery. Information on import VAT is ava²⁹, ³⁰, ³¹ilable from official sources like the German Customs website..

Limitations and Criticisms

²⁷, ²⁸While Einfuhrumsatzsteuer is a core component of Germany's Taxation system, its implementation and changes can present challenges.

One historical criticism was the administrative burden for customs and consumers alike, particularly concerning low-value consignments. Before July 2021, the €22 de minimis threshold for import VAT exemption often led to a high volume of small parcels requiring manual processing, straining customs capacity. The abolition of this exemption, w²⁵, ²⁶hile increasing tax revenue and reducing fraud potential, shifted the burden of VAT collection for low-value goods more directly to online sellers and marketplaces, especially those outside the EU, necessitating new systems like IOSS.

For businesses, ensuring the corr²³, ²⁴ect Zahlungspflicht and subsequent reclaim of Einfuhrumsatzsteuer as input tax requires meticulous accounting and understanding of complex Steuerrecht procedures. Any errors can lead to delays in customs clearance or financial penalties. Furthermore, disparities in VAT rates and administrative procedures across different EU member states can still create complexities for businesses operating across the entire European single market, despite efforts towards harmonization. The OECD's International VAT/GST G²⁰, ²¹, ²²uidelines aim to promote greater consistency and neutrality in international VAT systems, including for imports.

Einfuhrumsatzsteuer vs. Zoll

¹⁷, ¹⁸, ¹⁹While often encountered together when importing goods, Einfuhrumsatzsteuer and Zoll (Customs Duty) are distinct types of levies with different purposes and calculations.

The primary confusion arises because both are collected by customs upon Einfuhr from a non-EU country. However, Einfuhrumsatzsteuer is es¹⁵, ¹⁶sentially the domestic Mehrwertsteuer applied to imports, ensuring the destination principle of taxation, whereas customs duties are tariffs on goods themselves, influenced by trade policies and agreements.

FAQs

1. Who has to pay Ei¹³, ¹⁴nfuhrumsatzsteuer?

Anyone who imports goods from a non-EU country into Germany is subject to Einfuhrumsatzsteuer. This applies to both businesses and private individuals. For businesses, it is usually paid upon import to the customs authorities. For private individuals making online purchases from outside the EU, the VAT may be collected by the seller (if they use systems like IOSS) or by the postal or courier service upon delivery.

2. Can I get a refund for Ein¹¹, ¹²fuhrumsatzsteuer?

Businesses in Germany that import goods for their commercial activities can generally reclaim the Einfuhrumsatzsteuer paid as Vorsteuerabzug (input tax deduction) through their regular VAT declaration with the tax office. Private individuals, however, cann⁹, ¹⁰ot claim a refund as they are the final consumers.

3. What is the difference bet⁸ween Einfuhrumsatzsteuer and regular Umsatzsteuer (VAT)?

Einfuhrumsatzsteuer is specifically levied on the Import of goods from outside the EU and is collected by German customs. Regular Umsatzsteuer (domestic VAT) is charged on the sale of goods and services within Germany or on deliveries within the EU and is collected by the tax office. Conceptually, they are similar as ⁶, ⁷they both represent a consumption tax, but their collection points and legal classifications differ.

4. Are there any exemptions for Einfuhrumsatzsteuer?

Prior to July 1, 2021, there was a €22 exemption for low-value goods imported into the EU. This exemption has been abolished, meaning that virtually all commercial imports from non-EU countries are now subject to Einfuhrumsatzsteuer, regardless of their value. There are still specific, limited ex³, ⁴, ⁵emptions for certain types of goods or circumstances, which are detailed in Steuerrecht.

5. How does Einfuhrumsatzsteuer impact online shopping from non-EU countries?

Since July 1, 2021, all commercial goods purchased online from non-EU countries and imported into the EU are subject to Einfuhrumsatzsteuer. This means that even small purchases that were previously exempt from VAT now incur this tax. To simplify this for consumers and sellers, the EU introduced the Import One-Stop Shop (IOSS), allowing sellers to collect and remit the VAT at the point of sale, so consumers pay the full price upfront and avoid unexpected charges upon delivery.¹, ²