Import VAT
Quelle: https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer_node.html
Import VAT is the value-added tax levied on goods and certain services at the point of importation into a country, calculated on the customs value plus duties and other costs. It is typically payable by a domestic VAT-registered business and may be recoverable as input tax when eligible.
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