Overview
Recent changes to German Customs and Tax regulations impact shipments sent under the Delivered Duty Paid (DDP) Incoterm. To ensure compliance and avoid delays, it is essential to understand these new requirements when shipping to Germany via DHL services.
Key Requirements
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Valid German VAT Number: The shipper must have a registered German VAT number for all DDP shipments to Germany.
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Carrier Enforcement: DHL is currently the only carrier enforcing this regulation.
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VAT Number Format: The German VAT number must follow this format: DE123456789.
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IOSS Limitation: The Import One-Stop Shop (IOSS) scheme does not exempt shippers from registering for VAT in Germany.
Available Options
If the shipper does not have a German VAT number, there are two solutions:
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Register for VAT in Germany
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Obtain a German VAT number and comply with local tax regulations.
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Use the DHL Duty Tax Paid (DTP) Billing Service
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DHL can pay import duties and taxes on behalf of the shipper, ensuring a smooth delivery experience for recipients.
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System Updates & Support
For additional guidance, please review the original DHL communication: Navigating German Customs and Tax Regulations.