Import sales tax (Germany)
The import sales tax ( EUSt ) is a tax that is levied on the import of goods from third countries into the Federal Republic of Germany, but not in the Community area under sales tax law. The community area includes the territory of the Federal Republic of Germany within the meaning of Section 1 (2) sentence 1 UStG as well as the domestic areas of the other EU member states under Union law (remaining community area). The sales tax control procedure has been in use in the community since 1993 .
For import sales tax, the provisions for customs duties apply accordingly, Section 13 Paragraph 2 in conjunction with Section 21 Paragraph 2 of the Value Added Tax Act (UStG). There is an exemption limit of 22 euros for shipments ( Section 1a EuStBV). If the total value is not higher than this amount, the shipment is exempt from import sales tax. Since customs do not levy any duties below 5 euros, the effective limit is 26.28 euros or 71.35 euros for shipments with only goods with reduced VAT, provided no other taxes are levied (01.07. To 31.12.2020: 31 , 21 euros at 16% and 99.89 euros at 5%).
Calculation of import sales tax
The import sales tax is calculated according to § 11 UStG as follows:
- Value of the goods including transport costs to the external EU border: ((simplified) FOB price + transport costs)
- = Customs value
- + possibly customs
- + possibly excise tax
- + possibly intra-community transport costs
- = Assessment basis for import sales tax (EUSt value)
- * Tax rate (since January 1, 2007: 19% or 7%; from July 1 to December 31, 2020: 16% or 5%)
- = Import sales tax (EUSt)
In 2015 the tax authorities received approx. 50.9 billion euros from import sales tax.
See also
- Sales tax (Austria) #Import sales tax
- Sales tax (Germany)
- Incoterms
- Export refund
- Deduction procedure
literature
- Thomas Möller: New service regulation for the import sales tax, Außenwirtschaftliche Praxis 15 (3), pp. 81–84 (2009), ISSN 0947-3017
Web links
- Information from customs on import sales tax
- Here the VAT and customs calculation is explained again in detail and illustrated by an example.
- Information sheet from the IHK North Westphalia on the Atlas IT system for automated customs declarations (PDF file; 97 kB)
Individual evidence
- ↑ UStAE 2010 1.10. (To § 1 UStG)
- ↑ Scope of domestic sales tax law Website of the General Customs Directorate (GZD), accessed on October 31, 2019
- ↑ Sales tax identification number / general information website of the Federal Central Tax Office (BZSt), accessed on October 31, 2019
- ↑ Customs online: Internet orders - goods value between 22 euros and 150 euros , accessed on October 29, 2018
- ↑ Customs online: Internet orders - goods value between 22 euros and 150 euros , accessed on July 8, 2020
- ↑ Tax revenue calendar year 2015 (PDF; 43.35 KB) Federal Ministry of Finance, January 27, 2016, p. 1 , accessed on September 4, 2016 .
