Reclaiming import VAT in Germany can significantly improve cash flow — but it is also one of the most technically demanding VAT processes under German tax law. Strict documentation rules, formal procedures, and frequent authority checks mean that even small errors can delay or block a reclaim.

This article explains how German import VAT reclaims work, where problems commonly arise, and when specialist support is recommended.

What Is German Import VAT (EUSt)?

When goods are imported into Germany from outside the EU, German import VAT (Einfuhrumsatzsteuer – EUSt) is charged at the border.
EUSt is usually payable at the German customs office and is calculated using the applicable German VAT rate (typically 19%, or 7% for reduced-rate goods).

If the importing business is properly VAT registered in Germany, EUSt may be reclaimable — but only when all formal requirements are met.

Key Conditions for Reclaiming EUSt in Germany

To reclaim German import VAT, the following conditions must be fulfilled:

• The business must be VAT registered in Germany

• The business must be the importer of record and the documents MUST state the importers VAT ID

• The customs declaration (ATLAS) must correctly name the importer

• A valid import VAT certificate (e.g. import assessment notice / customs documents) must be available

• EUSt must be correctly reported in the German VAT return

• The import must relate to taxable business activities

If any of these elements are missing or incorrect, the reclaim may be denied or delayed.

Why German Import VAT Reclaims Are Particularly Challenging

Germany applies strict formal requirements to VAT reclaims. Common issues include:

• Incorrect importer of record listed on customs declarations

• Mismatch between customs data and VAT returns

• Missing or incomplete import documentation

• Errors in Incoterms affecting VAT liability

• EUSt paid by a third party or freight forwarder

• Delayed customs data that prevents correct reporting

• Historic imports that were never correctly reclaimed

German tax authorities often reject reclaims based on formal errors, even when VAT was clearly paid.

Typical Scenarios Requiring Support

Businesses commonly need assistance when:

• EUSt has been paid but cannot be reclaimed via the VAT return

• Import documents are missing or incorrect

• Freight forwarders or customs agents provided incorrect data

• Multiple import periods require correction

• A reclaim has been questioned or rejected by the tax office (Finanzamt)

• There is a risk of audit or retrospective review

Each case must be assessed individually under German VAT and customs rules.

How hellotax Supports German Import VAT Reclaims

hellotax provides assistance, Germany-focused support for EUSt reclaims, including:

• Reviewing German customs and import documentation

• Verifying importer of record and VAT eligibility

• Identifying reclaim options and risks

• Correcting VAT return reporting where possible

• Communicating with German tax authorities when required

• Advising on process improvements to prevent future issues

Support is provided on a case-by-case basis, reflecting the complexity of German requirements.

Fees for German Import VAT Reclaim Assistance

hellotax charges €150 – €250 per hour for assistance with German import VAT reclaims, depending on:

• Complexity of the case

• Number of periods involved

• Quality and availability of documentation

• Whether historic corrections are required

• Level of authority interaction needed

Clients are informed of the expected scope before work begins.

Why Professional Support Is Often Necessary in Germany

German tax authorities place strong emphasis on:

• Formal correctness

• Clear audit trails

• Consistency between customs and VAT data

Without specialist handling, businesses risk:

• Rejected or delayed reclaims

• Extended correspondence with the Finanzamt

• Increased audit exposure

• Long-term cash-flow issues

Professional support helps ensure accuracy, compliance, and faster resolution.

When Should You Seek Support?

You should consider specialist assistance if:

• You are unsure whether EUSt is reclaimable

• Documentation is incomplete or inconsistent

• Imports were handled incorrectly in the past

• A reclaim has been delayed or refused

• You want to reduce audit risk going forward

Final Thought

In Germany, reclaiming import VAT is not just about having paid the tax — it is about meeting strict legal and formal requirements.

Handled correctly, EUSt reclaims can release significant cash flow.
Handled incorrectly, they can become long-running and costly problems.

hellotax supports businesses through this complexity with expert, practical guidance.