Until now, companies importing goods into Germany had to pay import VAT immediately to customs, or within 10 days of importation at the latest. However, the Covid19 crises led Germany to allow a deferral of the payment of import VAT until the 26th day of the second month following importation.
This measure will apply from 1 December 2020.
Please note that the measure is not automatic. In order to benefit from this extended deadline, importers must have a deferred payment account with German customs.
For further information, please consult your German customs representative.
Source: Bundestag (pdf in German)
