FAQ.
Selling wine to a private person in Germany
The wine should be sold 'duty paid' with the incoterm DDP.
Local excise and VAT must be established in Germany through a tax representative in Germany.
There is no VAT border for distance sales of excise goods.
With the sale of the first bottle, local excise duties and VAT are billed, declared and paid.
Who is responsible for the payment of local excise and VAT on excise goods?
The seller is obliged to declare and pay the local excise duty and VAT through a Fiscal Representative for the webshop sales to private individuals in other EU countries.