In the run-up to the conference between the finance ministers of the German state governments and the Federal Finance Minister, which will take place on April 11, 2024, the Working Group of German Airports is making clear demands to politicians. Among other things, one demands that location disadvantages with regard to import sales tax must be corrected.

Many freight shipments are formally imported into the European Union outside Germany. This means that any customs duties and import sales taxes are paid outside the Federal Republic, as these are due at the place where the goods are imported into the EU. Free trade in goods then applies, so that no further fees are incurred within the customs community.

Of course, large online retailers also know which EU countries import is particularly cheap and customs clearance is quick and unbureaucratic. However, this does not mean that controls are less precise, but rather that things are quicker and the prescribed costs may be lower. For example, Belgium and Hungary have now become popular places for Asian traders to import goods into the European Union. The more freight-only routes there are, the higher the likelihood that customs clearance and import will also be carried out at the EU destination.

“The German system for collecting import sales tax is a bureaucratic monster that makes imports from third countries more expensive and complicated. It damages the added value of Germany as a logistics location. Potential economic growth is being slowed down by Germany's special approach to import sales tax. Germany as a business and air freight location is becoming increasingly unattractive for new settlements because companies are initially asked to pay by customs and only much later are they credited for advance VAT returns to the state tax offices. “That costs liquidity and time,” says ADV Managing Director Ralph Beisel.

The introduction of the so-called deadline solution, which is much more complicated than the model existing in all EU neighboring states, according to which the import sales tax is offset directly in the advance sales tax return, will not bring about a decisive change. It is urgently necessary to align the German collection procedure with the European standard and, according to ADV, has three advantages: The financial administration is relieved without the state losing any income. The reduction in bureaucracy is progressing. Germany as a business location is strengthened in intra-European competition.

According to the 6th EU Sales Tax Directive of May 17.05.1977, XNUMX, member states can grant relief for import sales tax (EUSt) in such a way that the EUT does not have to be paid at the time of import of goods, but can be offset as part of the advance sales tax return. Of this, for example, B. the Netherlands, Belgium and Poland use it, while these reliefs are not granted in Germany.