{"id":5967,"date":"2026-09-11T10:17:53","date_gmt":"2026-09-11T08:17:53","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/what-are-the-key-tax-considerations-in-cross-border-trade\/"},"modified":"2026-10-06T12:52:14","modified_gmt":"2026-10-06T10:52:14","slug":"what-are-the-key-tax-considerations-in-cross-border-trade","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/de\/faq\/what-are-the-key-tax-considerations-in-cross-border-trade\/","title":{"rendered":"What Are the Key German VAT Considerations in Cross-Border Trade?"},"content":{"rendered":"<h2 class=\"wp-block-heading\">\u00dcbersicht<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Steuern<\/li>\n\n\n\n<li>Interkombinierte Warenverkehr: Kaufsteuer<\/li>\n\n\n\n<li>Handel mit Drittl\u00e4ndern: Importumsatzsteuer<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Steuern<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Die Mehrwertsteuer ist eine Steuer, die auf den Austausch von Waren und Dienstleistungen erhoben wird. Aus diesem Grund m\u00fcssen Unternehmen die Mehrwertsteuer auf ihre Preise f\u00fcr Waren oder Dienstleistungen in Rechnung stellen und diese an ihre Kunden ausstellen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die normale Mehrwertsteuersatz in Deutschland liegt unter dem europ\u00e4ischen Durchschnitt bei 19 Prozent. Eine erm\u00e4\u00dfigte Steuerrate von 7 Prozent gilt f\u00fcr Waren und allt\u00e4gliche Dienstleistungen (z. B. Lebensmittel, Zeitungen, \u00f6ffentlicher Verkehr). Einige Dienstleistungen (wie Bankdienstleistungen und Gesundheitsdienstleistungen oder gemeinn\u00fctzige T\u00e4tigkeiten) sind von der Mehrwertsteuer vollst\u00e4ndig befreit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The VAT collected must be paid monthly, quarterly, or annually to the responsible tax office. The exact time frame depends on the amount of the company&#8217;s turnover.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unternehmen, die auch die Mehrwertsteuer auf Waren und Dienstleistungen selbst zahlen, k\u00f6nnen dies durch die von ihnen erhaltene Mehrwertsteuer ausgleichen. Die tats\u00e4chliche Mehrwertsteuerbelastung liegt daher ausschlie\u00dflich beim privaten Endverbraucher.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Bewegung von Waren innerhalb der Gemeinschaft: Einkaufssteuer<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bei dem Handel mit Waren zwischen Unternehmen aus verschiedenen EU-Staaten fallen keine Z\u00f6lle an. Es entstehen lediglich die sogenannte Kaufsteuer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die Kaufsteuer entspricht der jeweiligen Mehrwertsteuersatz des EU-Mitgliedstaats, in dem der Empf\u00e4nger ans\u00e4ssig ist. Die Kaufsteuer betr\u00e4gt daher in Deutschland 19%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Business customers The taxpayer is the company that receives the goods supplied by a company from another EU Member State. The supplying company is not charged any VAT but is subject to certain documentation and verification obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Das Unternehmen, das die Lieferung von Waren aus einem anderen EU-Mitgliedstaat erh\u00e4lt, muss diese Anschaffung in seinem eigenen Land steuerpflichtig erachten und die Einkommensteuer abziehen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die Kaufsteuer kann regelm\u00e4\u00dfig als Vorsteuer beansprucht und entsprechend in Rechnung gestellt werden. Es entstehen daher f\u00fcr Unternehmen keine zus\u00e4tzlichen Steuern.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Example:&nbsp;An Italian company sells goods to a company in Germany. The Italian company can make the delivery of the goods without invoicing VAT to the German company. The German company however is required to pay purchase tax for the goods received. The purchase tax rate corresponds to the German VAT rate of 19%. The German company may claim the purchase tax as input tax and offset it directly in the turnover tax advance return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Private consumers<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In the case of an intra-Community supply of goods from a company to a private consumer, the respective value-added tax of the country in which the selling company is based is generally invoiced to the private consumer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Exceptions apply in the event of dispatching sales to a private consumer resident in an EU member state. In this case, the supplying company must issue an invoice with the foreign VAT and pay it to the financial office of the foreign EU Member State *.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">* Applicable only if revenue exceeds the delivery threshold of the respective EU Member State.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Handel mit Drittl\u00e4ndern: Importumsatzsteuer<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Delivery of goods from non-EU countries (third countries) is subject to import-turnover tax. The tax rates of the import-turnover tax also amount to 19% and 7% respectively, and are payable to the customs authorities.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Die auf die Einfuhr von Waren entrichtete Importumsatzsteuer kann im Rahmen der Input-Steuererm\u00e4\u00dfigung als Inputsteuer geltend gemacht werden, ebenso wie die Mehrwertsteuer und der Kaufsteuer. Eine Voraussetzung daf\u00fcr ist, dass das Unternehmen die Zolldokumente f\u00fcr die Einfuhr vorlegen kann. Die Ausfuhr von Waren ist jedoch von jeglicher Mehrwertsteuer befreit.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Home202.png\" alt=\"Home (2)\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>This article offers a detailed exploration of taxes in cross-border trade, highlighting Value-Added Tax (VAT), purchase tax, and import-turnover tax.<\/p>","protected":false},"template":"","faq_category":[9],"class_list":["post-5967","faq","type-faq","status-publish","hentry","faq_category-taxes-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What Are the Key German VAT Considerations in Cross-Border Trade? - Consultinghouse<\/title>\n<meta name=\"description\" content=\"This article offers a detailed exploration of taxes in cross-border trade, highlighting Value-Added Tax (VAT), purchase tax, and import-turnover tax.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.consultinghouse.eu\/de\/faq\/what-are-the-key-tax-considerations-in-cross-border-trade\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What Are the Key German VAT Considerations in Cross-Border Trade? 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