Tip 0230 · VAT & import tax

VAT & import tax: Which records to keep for Vorsteuer

Keep evidence for Vorsteuer together with the invoice and packing list.

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 Vorsteuer early to avoid border delays
VAT & import tax: Match Vorsteuer with supplier and consignee data
VAT & import tax: Document costs and risks connected to Vorsteuer

Updated: 2026-09-14

Have documents checked