How to import into Germany without an EU entity — the IOR route via Spain
Germany is the EU's biggest import market. You do not need a German GmbH to ship there. Clear in Spain as IOR, deliver in free circulation. Here is how.
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Germany imports more than any other EU country. If you sell B2B from outside the EU and your customer base sits in Munich, Frankfurt, or Hamburg, the German market is hard to ignore. The blocker is the same one you hit anywhere in the EU: you need an EU-established Importer of Record to file the customs declaration.
You do not need a German entity to make this work. DDP Spain acts as your IOR in Spain and your cargo moves to Germany in EU free circulation, with no second customs clearance. Here is what that looks like in practice.
Why German customs (Zoll) wants an EU-established IOR
Same EU Customs Code rules apply in Germany as anywhere else in the union. The party filing the import declaration must be established in the EU. A non-EU company can act as importer only through an Indirect Representative who is established and licensed.
The Zoll is one of the strictest customs authorities in the union. They check, they audit, and they apply penalties more readily than some other member states. "We did not know" is not a defense.
Why clearing in Spain works for German destinations
Once cargo is cleared into the EU at any port of entry, it is in free circulation. Free circulation means no further customs declaration is required to move it between member states. Spain to Germany is a straightforward inland haulage operation, treated the same as Madrid to Barcelona for customs purposes.
Why Spain rather than directly into Germany? Two reasons. First, the Spanish ports (Valencia, Algeciras, Barcelona) are well-connected to global ocean freight, often with shorter dwell times than Hamburg or Bremerhaven. Second, Spain's postponed VAT accounting is more favourable than Germany's import VAT mechanism for many cash-flow profiles.
Typical German-bound flows we run
Auto parts from Asia heading to tier-2 suppliers in Bavaria. Consumer electronics for German online retailers. Industrial equipment going to plants in North Rhine-Westphalia. Bulk consumer goods for distribution out of a Frankfurt 3PL.
All run the same way: ocean to a Spanish port, IOR clearance, inland trucking to the German destination, delivered duty paid.
Spain VAT vs Germany VAT — when to use which
If your end customer in Germany has a German VAT number and you are doing intra-EU B2B sales, the import-into-Spain-then-deliver-to-Germany flow is a Spanish import followed by an intra-community supply. Spain handles the import VAT (postponed). The intra-community supply to your German customer is zero-rated, with reverse charge applied at their end.
If you are selling to German consumers via marketplaces, things are different and you need German VAT registration. We can refer you to advisors who handle this.
The choice between Spain and Germany as point of entry is really a choice about cash flow, dwell time, and whether your downstream customer wants reverse-charge or domestic German VAT on the invoice.
What you send us to get going
Origin and German destination postal codes. Cargo description with HS codes (or product description if you do not have codes — we will classify). Estimated value, weight, and volume. Frequency if it is recurring.