Import sales tax (acquisition tax)

importvalue added tax (Acquisition tax) - In addition to customs, the tax office collects import sales tax. It is necessary because domestic products are subject to sales tax (value added tax), while imported goods are exempt from this tax in the country of origin.
The amount of the import sales tax corresponds to the value added tax and, like this, is deductible as input tax.

The basis for the calculation is the import value plus the transport, insurance, commission and packaging costs as well as the customs amount. The so-called Destination principle. That means that the value added tax is only collected in the country of destination of the goods; because the exports of the EC countries to member countries of the EC are exempt from sales tax in the exporting country.

In place of border controls with regard to sales tax, a reporting system and random checks of the data by the tax authorities have taken place. For this reason, every German entrepreneur who buys or sells goods within the EC has received a so-called identification number. It is awarded by the Federal Office of Finance.

The same applies to the other EC countries. The identification numbers of the buyer and the seller must be listed on the invoices to customers in the EC area. The (German) seller then has to report the total of his sales to the Federal Office of Finance every quarter. The same procedure is used in the countries of the EC.

An administrative office of the Federal Office transfers the data of these reports to a central database. This is available to all EU member states for control purposes.

As before, the companies must then submit a VAT return to their responsible tax office. The tax offices can use the central database to check whether the information provided by the taxpayer is correct. The country of destination principle should originally only apply until the end of 1996 and be abandoned from 1997 in favor of the country of origin principle. B. a Chemnitz entrepreneur who sells goods to Luxembourg, the German in his price value added tax take into account.

The Chemnitz entrepreneur pays the sales tax to his tax office, the Luxembourger can pay the billed to him value added tax claim input tax at his (the Luxembourg) tax office. The Luxembourg tax authorities would receive compensation for the resulting failure via a clearing house.

Since the planned for the EC member countries until December 31, 1996 Tax harmonization in the case of value added tax (sales tax) did not arise, the country of destination principle continues to apply.

Further explanation:

The import of objects from third country areas into Austria or the Austrian areas of Jungholz and Mittelberg belong to the taxable sales according to § 1 I No. 4 UStG. This import sales tax is the VAT that the entrepreneur has to pay to the customs office when importing goods from non-EU countries. It is a consumption tax i. S. d. AO and an import tax i. S. d. Customs law. Goods imported from third countries that are regularly exempt from the VAT of the exporting country should be adjusted to the VAT burden of similar domestic goods.

This is intended to create competitive neutrality between imported goods and domestic goods. The import sales tax is deductible for the entrepreneur as input tax, as long as it is not levied on final consumption. The tax object is the importation of goods from the third country into Germany. According to § 11 I UStG, the tax base is the customs value of the imported item, the tax rate on imports of goods is the same as for domestic sales (§ 12 I, II No. 1 UStG, sales tax rates).

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