From what goods value does import VAT apply to UK imports into Germany?

The threshold is €150 goods value, including shipping costs, as detailed in exporto's analysis of UK-to-Germany sales. If this amount is exceeded per shipment, import VAT becomes payable — you must account for this in addition to your standard VAT obligations in the destination country. Importantly, this threshold applies to each individual shipment, not to your overall turnover as a seller — it is separate from the EU-wide supply threshold of €10,000 net per calendar year, above which VAT is normally due in the destination country rather than the country of origin. When calculating prices, it makes sense to review both thresholds together before you go live with an offer on Amazon.de.