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VAT practical manual 2021.

Special mode of declaration and payment of import VAT

Business owners or professionals who, meeting the requirements, do not opt ​​for the application of the import regime, may opt for a special method for the declaration and payment of the IVAABBR to importation 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 IVAABBR.

  • The person who presents the goods to Customs will collect the IVAABBR that falls on its importation from 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.

Businesses or professionals using the special declaration and payment method must submit a monthly declaration with the total amount of IVAABBR collected and deposited by the 16th of the second month following the import month.