{"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\/it\/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\">Riassunto<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Imposta<\/li>\n\n\n\n<li>Movimento intracomunitario delle merci: imposta di acquisto<\/li>\n\n\n\n<li>Commercio con paesi terzi: imposta sul giro d\u2019affari delle importazioni<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Imposta<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L'IVA \u00e8 una tassa applicata all'acquisto di beni e servizi. Per questo motivo, le aziende sono tenute a calcolare l'IVA sui prezzi dei propri beni o servizi e a fatturarla ai propri clienti.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il tasso di imposta sul valore aggiunto (IVA) standard in Germania \u00e8 inferiore alla media europea del 19%. Una aliquota fiscale ridotta del 7% si applica alle merci e ai servizi di uso quotidiano (ad esempio cibo, giornali, trasporti pubblici). Alcuni servizi (come le banche e i servizi sanitari o di assistenza comunitaria) sono completamente esenti dall'IVA.<\/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\">Le aziende che pagano anche loro l'IVA su beni e servizi possono compensare questa differenza con l'IVA che ricevono. Pertanto, la reale imposta di consumo grava esclusivamente sull'utente finale privato.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Movimento dei beni all'interno della Comunit\u00e0: imposta di acquisto<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Non ci sono dazi doganali nel caso di commercio di beni tra aziende provenienti da diversi paesi dell'UE. Si applica solo l'imposta di acquisto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L'imposta di acquisto corrisponde al tasso IVA del paese membro dell'UE in cui il destinatario ha la sua sede. L'imposta di acquisto \u00e8 quindi del 19% in Germania.<\/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\">L'azienda che riceve la consegna dei beni da un altro Stato membro dell'UE deve pagare l'imposta su questa operazione nel proprio paese, ovvero dichiarare l'imposta sul reddito e dedurre l'imposta sul reddito.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L'imposta di acquisto pu\u00f2 essere dedotta regolarmente come imposta di entrata e quindi essere addebitata in base a ci\u00f2. Pertanto, non vi \u00e8 alcun onere fiscale aggiuntivo per le aziende.<\/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\">Commercio con paesi terzi: imposta sul giro d\u2019affari delle importazioni<\/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\u2019imposta sul giro d\u2019affari derivante dall\u2019importazione di merci pu\u00f2 essere detratta come imposta di entrata nel quadro della detrazione dell\u2019imposta di entrata, cos\u00ec come l\u2019IVA e l\u2019imposta di acquisto. Un requisito necessario \u00e8 che l\u2019azienda sia in possesso dei documenti doganali relativi all\u2019importazione. L\u2019esportazione delle merci \u00e8 tuttavia esente da qualsiasi imposta di valore aggiunto.<\/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\/it\/faq\/what-are-the-key-tax-considerations-in-cross-border-trade\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\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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