Input tax deduction for import sales tax

The input tax deduction date of import VAT is based on the VAT delivery date and not on contractual agreements between the parties.

In the case of input tax deduction of import VAT for goods that have been imported for the company, the time of supply is determined by the place of supply for VAT purposes. This also applies to chain transactions. The Federal Ministry of Finance has included a corresponding amendment in the VAT application decree and thus clarified that the delivery clauses on which the delivery is based (e.g. Incoterms) as obligations under civil law do not play a role in determining the time of delivery.