UK to Germany VAT Guide 2026 — Rates, IOSS & Compliance
This guide highlights what is specific to UK sellers shipping to Germany. For German VAT rates (MwSt), product category rates, IOSS vs non-IOSS customs flows, B2B reverse charge mechanics, and Germany-specific compliance requirements (LUCID, ZUGFeRD, Heligoland), see the full guide:
Selling to Germany — VAT Rates, Rules & Compliance
Post-Brexit Customs Friction for UK Sellers
Section titled “Post-Brexit Customs Friction for UK Sellers”Before Brexit, UK sellers shipping to Germany operated as intra-EU suppliers. Since January 2021, every shipment from Great Britain to Germany is a third-country import into the EU.
Practical implications:
- Every parcel requires a customs declaration — there is no simplified intra-EU movement paperwork
- German customs (Zoll) applies standard third-country import processing
- German consumers receive parcels as imports, not as domestic EU deliveries
- If you do not have IOSS, Deutsche Post/DHL will charge the customer import VAT plus the Auslagenpauschale handling fee (typically €6)
UK sellers who were trading with Germany before Brexit and have not fully updated their processes are the most likely to be missing something. The EORI number requirement, electronic customs declarations, and IOSS number in carrier systems all changed at Brexit.
UK Carriers Shipping to Germany
Section titled “UK Carriers Shipping to Germany”From the UK, these carriers support IOSS electronic data transmission to Germany:
- Royal Mail Tracked International — supports IOSS for Germany; Royal Mail’s standard untracked services may not. Confirm with Royal Mail which product transmits the IOSS number before committing.
- DHL — full IOSS support. DHL also handles LUCID compliance fees if you use their fulfilment services.
- DPD — IOSS supported on international services
- UPS and FedEx — both support IOSS electronic transmission to Germany
German customs are particularly strict about electronic data (ITMATT). Handwritten customs forms or carriers that do not transmit electronically will result in hold-ups at the Zoll.
LUCID Packaging Register — Required for UK Sellers
Section titled “LUCID Packaging Register — Required for UK Sellers”The LUCID Packaging Register is a Germany-specific requirement that catches many non-EU sellers by surprise. If you ship physical goods in packaging to German consumers, you must register with the LUCID register and pay packaging licence fees — regardless of where your business is based.
This applies to every UK seller shipping to German consumers, from the first parcel. Registration is free but the annual fees vary based on the weight and type of packaging you use. Non-registration can result in fines and selling bans.
Register at: verpackungsregister.org (the official LUCID portal — registration is in German but the process is reasonably straightforward).
This is separate from EU VAT compliance. You need LUCID regardless of your IOSS registration status.