Tip 0224 · VAT & import tax

VAT & import tax: Plan a time buffer for Bemessungsgrundlage

Allow a buffer for Bemessungsgrundlage when authorities or systems are involved.

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

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BAZG e-dec
BAZG Einfuhrsteuer
BAZG Tares
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More tips

VAT & import tax: Check permits and restrictions for Bemessungsgrundlage
VAT & import tax: Have Bemessungsgrundlage reviewed when details are unclear
VAT & import tax: Use clear goods descriptions for Bemessungsgrundlage

Updated: 2026-09-14

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