If you operate a business in Germany and post employees there or provide services as a self-employed person, you should be aware that the German customs office, Zoll, regularly conducts unannounced inspections. These visits, known as Zollkontrolle , can occur without prior notice—even during the course of work. Therefore, it's worth checking in advance what documents you need to have to avoid penalties and problems with continuing your assignment.
Who does Zoll control most often?
Zoll focuses primarily on industries considered sensitive to fraud, which is why the following are most often under scrutiny:
foreign companies posting employees based on the A1 form,
self-employed persons providing services in Germany,
subcontractors operating in sectors such as construction, logistics, care and cleaning services.
In practice, this means that every company or contractor operating cross-border should be prepared for possible inspections – even in the case of short-term assignments.
What documents must be available during an inspection?
To meet German customs requirements, you must have a number of documents, both for your employees and your company. Below, we've divided the documentation into two groups:
For a posted worker:
Form A1 – which confirms that the employee is insured in the sending country.
ID card or passport – required to verify identity.
Employment contract – preferably translated into German so that the inspector can immediately verify the terms of employment.
Report to Zoll (so-called Meldung nach § 18 MiLoG) – a document confirming compliance with the information obligation.
Working time records (Arbeitszeitnachweis) – kept on an ongoing basis, particularly important in the construction and service industries.
Payroll documents – such as payslips or payment confirmations that show the employee is paid at least the statutory minimum wage.
Confirmation of accommodation – if the employee stays overnight in Germany.
For company/representative:
Business registration (e.g. KRS, CEIDG) – with translation into German.
Confirmation of registration to the Meldeportal Mindestlohn portal – in electronic form or as a PDF printout.
EU VAT number – required for companies operating cross-border.
Power of attorney for a representative in Germany – if such a person has been appointed to contact the authorities.
Copies of A1 documents of all posted workers
Complete HR documentation – including contracts, attendance lists, time records and payroll documentation.
What are the consequences for lack of documents?
If formal deficiencies are found, the German customs office may impose high administrative penalties , which in some cases even reach:
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€30,000 fine per employee ,
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prohibition to continue work ,
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and to conduct further, more detailed inspections, which may result in the initiation of investigation proceedings.
Moreover, the lack of documentation may result in the loss of a contract with a German business partner and seriously affect the reputation of your company.
How to prepare for a Zoll inspection?
To avoid stress and negative consequences, it is worth implementing a systematic organization of documents and taking care of:
preparing a set of documents for each employee ,
timely submission of declarations to the German customs office,
designation of a person responsible for contact with offices during inspections,
using the support of professionals who will help you create and organize documentation in accordance with applicable law.
📞 Need help?
If you operate cross-border and are unsure whether your company meets all German requirements, please contact us.
We will take comprehensive care of:
reporting employees to Zoll,
preparation of a complete employee dossier,
representing the company during inspections,
as well as implementing procedures to minimize the risk of violations.
