{"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\/fr\/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\">Vue d'ensemble<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fiscalit\u00e9<\/li>\n\n\n\n<li>Circulation intracommunautaire des marchandises : taxe d\u2019achat<\/li>\n\n\n\n<li>Commerce avec les pays tiers : imp\u00f4t sur les importations et les ventes<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Fiscalit\u00e9<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La TVA est une taxe per\u00e7ue sur les \u00e9changes de biens et de services. Par cons\u00e9quent, les entreprises sont tenues de facturer la TVA sur leurs prix de biens ou de services et de la facturer \u00e0 leurs clients.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux d\u2019imposition \u00e0 la TVA en Allemagne est de 19% inf\u00e9rieur \u00e0 la moyenne europ\u00e9enne. Un taux r\u00e9duit de 7% s\u2019applique aux produits de premi\u00e8re n\u00e9cessit\u00e9 et aux services de la vie quotidienne (par exemple, les aliments, les journaux, les transports publics). Certains services (comme les services bancaires et les services de sant\u00e9 ou encore les services communautaires) sont totalement exempt\u00e9s de TVA.<\/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\">Les entreprises qui paient elles-m\u00eames la TVA sur les biens et les services peuvent compenser cette charge en recevant la TVA. Ainsi, la charge r\u00e9elle de TVA incombe exclusivement \u00e0 l\u2019utilisateur final priv\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Circulation intracommunautaire des marchandises : taxe d\u2019achat<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Il n\u2019existe pas de droits de douane dans le cadre des \u00e9changes de marchandises entre entreprises de diff\u00e9rents pays de l\u2019UE. Seule une taxe d\u2019achat est applicable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019imp\u00f4t sur les achats correspond au taux de TVA applicable dans l\u2019\u00c9tat membre de l\u2019UE o\u00f9 le b\u00e9n\u00e9ficiaire est \u00e9tabli. L\u2019imp\u00f4t sur les achats est donc de 19% en Allemagne.<\/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\">La soci\u00e9t\u00e9 qui re\u00e7oit la livraison des marchandises depuis un autre \u00c9tat membre de l'UE doit payer l'imp\u00f4t sur cette acquisition dans son propre pays, c'est-\u00e0-dire d\u00e9clarer aupr\u00e8s de l'administration fiscale et d\u00e9duire l'imp\u00f4t sur le revenu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019imp\u00f4t sur les achats peut \u00eatre demand\u00e9 r\u00e9guli\u00e8rement en tant que taxe \u00e0 d\u00e9duire et \u00eatre factur\u00e9 en cons\u00e9quence. Il n\u2019y a donc pas de charge fiscale suppl\u00e9mentaire pour les entreprises.<\/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\">Commerce avec les pays tiers : Imp\u00f4t sur les importations et le chiffre d\u2019affaires<\/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\">L\u2019imp\u00f4t sur les importations pay\u00e9 lors de l\u2019importation de marchandises peut \u00eatre d\u00e9duit comme imp\u00f4t sur les intrants dans le cadre de la d\u00e9duction de l\u2019imp\u00f4t sur les intrants, tout comme la TVA et l\u2019imp\u00f4t sur les achats. Une condition pr\u00e9alable \u00e0 cela est que l\u2019entreprise puisse pr\u00e9senter les documents douaniers relatifs \u00e0 l\u2019importation. Toutefois, l\u2019exportation de marchandises est exon\u00e9r\u00e9e de toute TVA.<\/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\/fr\/faq\/what-are-the-key-tax-considerations-in-cross-border-trade\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\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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