Germany introduces Section 21b to the VAT Act from 1 January 2026, addressing import VAT treatment when customs declarations are filed in one EU Member State but goods are cleared in another. The new rules clarify that import VAT liability arises domestically when goods are presented domestically, with specific provisions for AEO C holders using centralised clearance.
Section 21b of the German VAT Act takes effect from 1 January 2026, introduced through the Tax Amendment Act 2025.
Import VAT liability is incurred domestically when goods are presented domestically, unless exempted, in which case liability arises where goods are located at customs declaration acceptance.
Taxable persons must hold AEO C (Authorised Economic Operator for Customs Simplifications) status to use centralised clearance.
Declarants require deferred payment authorisation for import VAT to utilise the centralised clearance system.
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