Since December 1st, 2020, when using a deferment account, the import VAT payment term was extended to the 26th day of the second month following the import. However, DStV President StB Torsten Lüth points out that Germany should switch to the so-called clearing model (import VAT is to be paid in the course of the VAT return, which is already applied by a large number of EU member states). See joint position paper.
Source: datev-magazin.de
