Import VAT for Amazon FBA sellers bringing in stock

You bring goods from a non-EU country into Germany, for example for your Amazon FBA stock? Then customs collects import VAT, unless the import is exempt under section 5 UStG. As a business you can deduct it as input VAT if the goods were imported for your business (section 15(1) sentence 1 no. 2 UStG). In the VAT return, the 2026 form shows the amount at code number 62; the proof is an official customs document.

Last updated: 27 October 2026

In brief

Rule: The import of goods from a third country into Germany is subject to import VAT. Customs collects it whether a business or a private person imports.
Condition for the deduction: The goods were imported for your business (section 15(1) sentence 1 no. 2 UStG). According to the customs page, small businesses on whom VAT is not levied are not entitled to input VAT deduction.
Proof: An official customs document, for example the import duty notice, or a substitute document certified by customs; for ATLAS imports the electronic notice or a print-out of it.
Open: In which VAT return period you enter the amount, and whether it appears in the EÜR under the input VAT paid, is not stated expressly by the pages we opened (see below). If in doubt, ask your tax adviser.

What is import VAT?

The customs page describes it like this: "The import of goods from a third territory for VAT purposes into the Federal Republic of Germany is also subject to VAT, but now called import VAT." It is a consumption tax (section 21(1) UStG) and is collected by the customs administration. "It is irrelevant whether the import is made by a business or by a private person."

According to customs, import VAT applies to "the import of goods from a third country into the domestic territory" (or the Austrian areas of Jungholz and Mittelberg). The domestic territory is the territory of Germany except Büsingen and Helgoland; according to customs, the free zones, the waters and mudflats between the sovereign border and the shoreline, and German ships and aircraft in international waters and airspace are not part of it either.

If the goods instead come from another EU member state, that is not an import: a good moves "from the territory of one member state into the territory of another member state" and an intra-Community acquisition under section 1a UStG may apply. In the 2026 VAT return form you declare a taxable intra-Community acquisition in lines 25 to 28 (tax base and tax); the input VAT on it is in line 39 (code number 61). For stock in another EU country: Amazon Pan-EU: VAT on stock abroad.

When does it arise, and how is it collected?

Under section 21(2) UStG, the rules for customs duties apply to import VAT accordingly. The customs page says: "Import VAT is usually collected together with customs duty." The tax debt arises, according to customs, "at the time the customs office accepts the customs declaration". That applies "in the normal case"; the customs page names deviations for the tax base, the tax rates and special rules for those entitled to deduct input VAT.

This text gives no figures on customs duty rates or on the amount of import VAT for your goods; they depend on the goods and the customs declaration.

Amazon also points out that you are responsible for VAT obligations in "other countries, for example countries of import, if you import goods from non-EU countries".

Deducting import VAT as input VAT

The legal basis is section 15(1) sentence 1 no. 2 UStG. Deductible is "the import VAT that has arisen on goods imported for his business under section 1(1) no. 4".

The customs page on input VAT deduction says: "Only businesses are entitled to deduct input VAT, not private end consumers, the federation, states and municipalities when acting in their sovereign capacity, and small businesses on whom VAT is not levied. Import VAT that has arisen on goods imported for the business can also be claimed as input VAT."

Two notes from ELSTER's help on the VAT return apply here too: you can only deduct amounts of tax owed under the German VAT Act, and for assets you use less than 10 % for your business, an input VAT deduction is generally not possible (section 15(1) sentence 2 UStG). How the conditions fit together is in Input VAT deduction: conditions.

On the amount: if import VAT was set too low, for example, "only the VAT actually paid, that is the VAT set too low, can be claimed as input VAT", the customs page says.

Which document do you need?

According to the customs page, the business proves the conditions for the input VAT deduction as follows: "By an official customs document (for example the import duty notice) or a substitute document certified by the competent customs office (for example a substitute document for input VAT deduction in the officially prescribed form)." For imports handled through the ATLAS IT procedure, the proof "can be provided electronically or, if needed, by a print-out of the electronically transmitted notice on import duties".

According to the pages we opened, an invoice from your supplier abroad does not replace this document; it is the document for the purchase of the goods, not for the import VAT.

Where does it go in the VAT return?

In the 2026 form (USt 1 A), "Entstandene Einfuhrumsatzsteuer (§ 15 Absatz 1 Satz 1 Nummer 2 UStG)", import VAT that has arisen, is line 40 with code number 62. ELSTER's help lists the import VAT that has arisen under "Deductible input VAT (line 40)" and also names "reduced, remitted or refunded import VAT", which you are to take into account.

On the period: from the tax calculated, "the input VAT amounts deductible under section 15 that fall within the tax period" are deducted (section 16(2) UStG). Under section 15(1) sentence 1 no. 2 UStG, the import VAT "that has arisen" is deductible; according to customs it arises at the time the customs office accepts the customs declaration. Which period the amount falls into in an individual case, when the customs declaration and the notice fall into different periods, is not stated expressly by the pages we opened; clarify that with your tax adviser. How input VAT gets into the return overall is shown in Entering input VAT in the German VAT return.

Import VAT in the EÜR

For acquisition costs, section 9b(1) EStG applies: "The input VAT amount under section 15 of the VAT Act does not form part of the acquisition or production costs of the asset to the extent it can be deducted for VAT purposes." ELSTER's EÜR help describes line 57 like this: "The input VAT amounts contained in incoming invoices and deductible under section 15 UStG belong to the business expenses at the time of payment and are entered here." Whether import VAT is entered there as well is not stated expressly by ELSTER's text; that is a point for your tax adviser. For booking purchases of goods: Booking inventory purchases in the EÜR and Booking VAT and input VAT in the EÜR.

Common mistakes

Not keeping the customs notice. Without an official customs document, the proof for the input VAT deduction is missing.
Taking the supplier invoice for the proof. The proof of import VAT is the customs document.
Deducting more than customs assessed. If import VAT was assessed too low, according to customs only the assessed amount can be claimed as input VAT.
Mixing up acquisitions from the EU and imports from a third country. One is an intra-Community acquisition (acquisition in lines 25 to 28, input VAT on it in code number 61), the other an import (code number 62).

How VAT GPT helps

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Frequently asked questions

Who collects import VAT? The customs administration, usually together with customs duty.

Can I get import VAT back as a seller? As a business you can deduct it as input VAT if the goods were imported for your business (section 15(1) sentence 1 no. 2 UStG).

Does that apply to small businesses too? The customs page names small businesses on whom VAT is not levied as not entitled to input VAT deduction.

Which code number is it in the VAT return? In the 2026 form, code number 62 (line 40).

What is the proof? An official customs document, for example the import duty notice, or a certified substitute document.

When does the tax arise? According to the customs page, at the time the customs office accepts the customs declaration.

How high is import VAT? This text gives no figures; the amount depends on the goods and the customs declaration (customs page: tax base and tax rates under section 12 UStG).