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VAT practical manual 2021.

Special mode of declaration and payment of import VAT

Businessmen or professionals who, while meeting the requirements, do not opt ​​for the application of the import regime, may opt for a special modality for the declaration and payment of the VAT upon import when the following requirements are met:

  • That the intrinsic value of the shipment does not exceed 150 euros.

  • That the goods are not subject to special taxes.

  • That the end-use of the shipment or transportation of the goods is the territory of application of the tax.

The special declaration and payment modality will be governed by the following rules:

  • The recipient of the imported goods will be obliged to pay the VAT.

  • The person who presents the goods to Customs will collect the VAT that falls on the import of the recipient of the imported goods and will make the payment of the tax collected.

  • Express authorization from the recipient of the imported goods will not be necessary for the use of the special declaration and payment method.

  • The general tax rate will be applied to imports of goods declared using the special declaration and payment method.

Business owners or professionals who use the special declaration and payment method must submit a monthly declaration with the total amount of the VAT collected and entered until the 16th of the second month following the month of importation.