VAT & import tax: Which records to keep for 2,6 %

Praxis

When in doubt, a pre-check is often easier than a correction after filing.

This tip is practical orientation and does not replace binding customs advice. Always verify opening hours, procedures, tax rates and permit requirements with the official authorities.

Official orientation

• BAZG Passar
• BAZG e-dec
• BAZG Einfuhrsteuer
• BAZG Tares
• Zoll Deutschland ATLAS

More tips

• VAT & import tax: Clarify 2,6 % early to avoid border delays
• VAT & import tax: Match 2,6 % with supplier and consignee data
• VAT & import tax: Document costs and risks connected to 2,6 %

Updated: 2026-09-14

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