Germany

Companies importing goods into Germany had to pay import VAT immediately to customs, or within 10 days of importation at the latest.  By means of article 3 of the Second Law on Implementing Tax Aid Measures to Cope with the Corona Crisis (Second Corona Tax Aid Act) of June 29, 2020, a new paragraph 3a has been inserted in § 21 UStG - special provisions for import sales tax. Accordingly, the delay for the payment of the import VAT is now significantly extended.

Under the new rules, the import VAT will have to be paid on the 26th day of the second month following the month of importation (instead of the 16^th day of the month following the month of importation).

In order to benefit of the payment delay, a so-called deferment account however has to be set up. A security is in principle required but for the calculation of the security, the import VAT amount may be disregarded if the importer can fully deduct it.

It is important to note that import VAT payable under the deferred payment scheme may already be deducted as input VAT in the VAT return for the period during which the import took place. For instance, in case of an importation in January, the input VAT may already be reported in the preliminary VAT return to be filed by 10 February (in case of monthly reporting) while the VAT due will have to be paid by 26 March only!

Source : BMF letter dated 06.10.2020- III B 1 - Z 8201/19/10001: 005