Tax Tariff on E-Commerce Transactions in Germany

E-commerce in Germany is quite well-developed. Germany is one of the most important exporters and importers of digitizable products in the world. Being a European Union (EU) member, Germany does not tax goods imported from the European Union member states. However, tax is levied on imports made from non-EU member countries.

The following questions have been addressed in this article:

How is the sale of goods taxed when they are imported from an EU member to Germany?
What are the provisions regarding the import of goods from Non-EU member countries?
Are there any tax agreements between Germany and other countries?


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