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German import VAT deferral and postponed VAT accounting

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German import VAT deferral and postponed VAT accounting

Import VAT may be deferred in Germany up to 45 days but a guarantee must be given by the importer. This system is called the payment simplification scheme.

Postponed import VAT accounting does not exist in Germany. It is not possible to report import VAT in the VAT return as input and output.