VAT, EC & OSS Reporting IMPORTS in Germany

If you import goods into Germany and sell within Germany or across the EU, correct handling of imports is essential for VAT compliance. Import activity directly impacts your German VAT return (UStVA) and may also affect EC Sales Lists and OSS reporting.

This article explains best practice for managing imports and related reporting under German VAT rules.

1️⃣ What Counts as an Import in Germany

An import occurs when goods enter Germany from a non-EU country (e.g. China, USA, UK).

Key points:

• Import VAT is charged by German customs (Zoll)

• Imports are not reported in OSS

• Imports are not EC transactions

• Import VAT may be reclaimable in your German VAT return

2️⃣ Correct Handling of Import VAT in Germany

✔ Import VAT at German Customs

When goods are imported into Germany:

• German import VAT (Einfuhrumsatzsteuer) is charged

• The rate is usually 19% or 7%, depending on the goods

• Customs duties may also apply (separate from VAT)

✔ Recording Import VAT Correctly

Best practice:

• Keep all customs import documents (e.g. import declaration, customs notice, C79 equivalent)

• Ensure import VAT is recorded as input VAT (Vorsteuer) — not output VAT

• Reclaim import VAT only once it has been legally incurred

• It is important that the customs documents include the German VAT ID and the correct address of the company wishing to reclaim

Common mistake:
Treating import VAT as sales VAT or including it in OSS.

3️⃣ Storage Location After Import Is Critical

Where goods are stored after import determines your reporting obligations.

Examples:

• Imported into Germany and stored in Germany → German VAT return applies

• Imported into Germany, then transferred to another EU country → Intra-EU stock movement must be assessed

• Stored in German fulfillment centres (e.g. Amazon FBA DE) → German VAT reporting required

Best practice:

• Track the country of import

• Track warehouse locations

• Inform hellotax immediately if new storage locations are added

4️⃣ Selling Imported Goods: How They Are Reported

🇩🇪 Domestic German Sales

• Goods sold within Germany

• Reported in the German VAT return

• German VAT rate applies (19% or 7%)

🇪🇺 Cross-Border EU B2C Sales (OSS)

• Goods sold from Germany to EU consumers

• If registered for OSS:

  • Reported in OSS quarterly return

  • VAT charged at the customer’s country rate

• These sales are not reported in EC Sales Lists

🧾 Cross-Border EU B2B Sales (EC Reporting)

• Goods sold from Germany to EU VAT-registered businesses

• Generally:

  • Zero-rated (if conditions are met)

  • Reported in:

    • German VAT return

    • EC Sales List

• Customer VAT ID must be valid and verified

5️⃣ Imports Are NOT Covered by OSS

A common misconception:

“OSS covers everything once goods are imported.”

This is incorrect.

• OSS applies only to intra-EU B2C sales

• Imports into Germany are handled outside OSS

• Import VAT is reclaimed via the German VAT return, not OSS

6️⃣ Separate Imports From Sales Data

Best practice:

• Clearly separate:

  • Import transactions

  • German domestic sales

  • Intra-EU B2B sales

  • Intra-EU B2C sales (OSS)

• Ensure imports are not uploaded as sales data

Mixing these categories is one of the most common causes of German VAT filing errors.

7️⃣ Correct Period Allocation Is Essential

• Import VAT must be reported in the period it was incurred

• Sales must be reported in the period they occurred

• Returns and refunds must be reported in the correct German VAT period

Incorrect timing often leads to amended filings and tax office queries.

8️⃣ Upload Complete Data by the Hellotax Deadline

To ensure accurate German VAT, EC, and OSS filings:

• Upload all relevant data via your hellotax account

• Include:

  • Complete sales data

  • Returns and refunds

  • Import documentation where required

• Upload by the 4th day of the month following the reporting period

📌 Data sent by email cannot be processed and will not be included in filings.

✅ Summary: German Import Best Practice

✔ Keep all German customs import documents
✔ Reclaim import VAT only via the German VAT return
✔ Track warehouse locations carefully
✔ Use OSS only for cross-border EU B2C sales
✔ Validate VAT IDs for EU B2B sales
✔ Separate import data from sales data
✔ Upload complete data on time