The transporter of pet animals must ensure before the transport that the import conditions for pet animals under EU law have been complied with. If this has not been done to the required extent, the transporter is jointly and severally liable with the pet owner for all costs incurred.
Further information can be found in the information letter: Information sheet VEVO 2022 (German) & Information sheet VEVO 2022 (English).
Further information on traveling with animals can be found on the website of BMF/Customs.