The Einfuhrumsatzsteuer is the value added tax (VAT) that is applied to goods imported into Germany from countries outside the European Union (EU).
When an Ecommerce imports products from China to Germany, they are required to pay this value added tax at the time of import, before they can sell the products on the German market.
The import tax is calculated on the value of the product, including the cost of the product, transportation and any other expenses related to the import. The tax rate for the Einfuhrumsatzsteuer is 19% in Germany, which means that the company must pay 19% of the total value of imported products.
It is important to note that in many cases the Einfuhrumsatzsteuer is just one of the costs associated with importing goods from China.
In addition to import tax, the company may also be required to pay duties, broker fees, warehousing fees, and other charges associated with importing the products.
For an Ecommerce that imports products from China and sells them to end customers in Germany, it is important to take into account the Einfuhrumsatzsteuer and other costs associated with importing products.
These costs can significantly affect a company’s profit margins, so it is important to take them into account when pricing products.
In addition, the company must comply with all German and EU customs and tax regulations in connection with the importation of the products. This may include filing accurate customs declarations, paying taxes and duties, and obtaining any necessary permits or authorizations to import and sell the products.
In short, the Einfuhrumsatzsteuer is an important tax that companies need to consider when importing products from China and selling them to end customers in Germany.
The costs associated with importing can significantly affect a company’s profit margins, so it is important to be aware of them and comply with all applicable customs and tax regulations.
The company may make a claim for import tax if it meets certain requirements:
First of all, the company must have paid the import tax to the German Zoll at the time of importation. Then, if the company meets the requirements, it can request a refund of the import tax through an excise tax return.
- To be eligible for an import tax refund, the company must meet the following requirements:
- The company must be registered as a VAT importer in Germany.
Imported goods must be for commercial or business use, and not for personal use.
Example:
If a Spanish company is registered in Germany as a regular importer, that is, if it imports frequently, it can include the Einfuhrumsatzsteuer paid in its regular tax returns in Germany. This means that the company can offset the import tax paid on its regular tax returns, thus reducing its total tax burden.
In this case, the Spanish company must submit its tax returns in Germany in a timely manner and comply with all applicable tax and customs regulations.
It is important to note that this process only applies if the company is registered as a regular importer in Germany, and that it is not a separate and independent tax refund application.
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