Changed Due Date for Import VAT, Section 21, par. 3a UStG

To the extent that a deferral of payment has been granted for import value-added tax (VAT), a revised due date has been in effect since December 1, 2020.  In concrete terms, this means that the due date for imports for the December deferment period will be postponed uniformly from January 16, 2021 to February 26, 2021.  The due dates for subsequent deferment periods will be shifted accordingly.

Through Article 3 of the Second Law on the Implementation of Fiscal Assistance Measures to Address the Corona Crisis (Second Corona Tax Assistance Act), enacted June 29, 2020 (BGBI. 2020 I, 1512), a new subsection 3a has been inserted in Sec. 21 UStG ‑ Special Provisions for Import VAT.

The amendment provides:

Import VAT for which a deferral of payment is authorized in accordance with Article 110(b) or (c) of Regulation (EU) No. 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code (Union Customs Code) shall be subject to a derogation from customs legislation on the 26th of the second calendar month following the month in question.

Until now, Sec. 27, subsect. 31 UStG had left open the date on which Sec. 21, subsect. 3 UStG will apply.  With BFM‑Schr. III B 1 – Z 8201/19/10001 :005 v. 6.10.2020, BStBl. 2020 I, 984, it has now been announced that the new regulation will be implemented effective January 12, 2020.

Proof in the Procedure for Confirming a Foreign VAT Identification Number (Sec. 18e UStG)

Leave a comment