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must currently be observed when selling to Germany. Import sales tax harms the customer experience
By the way: Brexit is also changing import regulations for The payment regulations for goods traffic are also affected
German e-commerce retailers to the UK. Take a look at by Brexit. As the UK has been considered a third country
our blog post on cross-border e-commerce from Germany territory of Germany since 01.01.2021, it is not part of
to the UK to get the other side’s perspective. the Community territory for VAT purposes. This is stated
in Section 1 (2a) UStG (Value Added Tax Act). Northern
Special conditions when exporting from the UK to Ireland is excluded from this regulation. The state remains
Germany: customs regulations a member of the Community territory and continues to
In order for German customers to make cross-border benefit from the VAT standardization within the EU
purchases, the customer experience of retailers must not member states.
differ from that of national providers. Order barriers arise
in particular due to the Brexit-related changes to customs Normally, customers take little interest in VAT. This
regulations. In case of doubt, these could mean that the changes when they only find out at the front door how
ordered goods do not even reach the end customer, but much their ordered goods actually cost and have to pay the
instead get stuck in customs. supplier. The reason for this is the import sales tax that
is charged on exports. It is always payable if the value of
In general, standardized customs regulations apply to the goods ordered, including shipping costs, exceeds 150
imports and exports between the United Kingdom and Euros.
Germany. It is necessary to register with the customs
authorities and apply for an EORI number for electronic Information on the VAT rates in Germany:
exchange.
• Standard sales tax: 19 percent
Customs duties apply to all exported goods from the UK • Reduced sales tax: 7 percent
with a value above the 150 Euro mark. Exceptions apply • Zero rate: 0 percent
to goods that are classified as originating in the EU. This
means that at least part of the production must take place For cross-border sales, e-commerce companies from the
within the borders of the European Union. Any customs UK must therefore adapt their processes in such a way that
duties and tariffs on exports are then waived. German customers do not suffer any disadvantages from

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