State finance ministers back offsetting model for import VAT

Importers would no longer have to pay import VAT to customs immediately but could offset it in their VAT return; this reduces cash drain and red tape and is meant to strengthen imports via German ports, airports and logistics hubs. According to the German Transport Forum (DVF), federal and state governments lose no tax revenue as a result.

The state finance ministers voted unanimously on 11 September 2026 in favour of the offsetting model for import VAT, which according to the German Transport Forum (DVF) practically all EU states and all of Germany's neighbours already use; it is to be introduced by 1 January 2030 if possible, the federal government had already come out in favour and a federal-state working group has developed the basic concept. At present importers must pay the tax to customs immediately and only get it back from the tax office some time later via their VAT return; in future it would be offset directly. The DVF welcomes the step as a signal for ports, airports and logistics hubs but considers implementation only in 2030 too late. (LOK Report, 14 Sep 2026)