Information for British and Northern Irish taxpayers

In addition, other regulations apply due to the Brexit for deliveries of goods from Great Britain to Germany (e.g. the delivery threshold in the amount of 100.000,- Euro is no longer applicable) →FAQ ... VAT return

Turnover from distance sales from third countries with a value of the shipment of up to 150 euros realised from 1 July 2021 can be declared in the Import-One-Stop-Shop (IOSS) procedure uniformly across the EU. The IOSS procedure is handled in Germany by the Federal Central Tax Office (Bundeszentralamt für Steuern). Further information on this procedure can be found on the website of the Federal Central Tax Office --> IOSS (site currently only provided in German)

Turnover from distance sales realised from 1 July 2021 onwards, where the movement of goods begins and ends within the EU, can be declared uniformly across the EU in the One-Stop-Shop, EU scheme (OSS EU) procedure. The OSS EU procedure is handled in Germany by the Federal Central Tax Office (Bundeszentralamt für Steuern). Further information on this procedure is available on the website of the Federal Central Tax Office --> OSS EU (site currently only provided in German)