Special mode of declaration and payment of import VAT
Entrepreneurs or professionals who, 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 VATon importation when the requirements apply. following requirements:
-
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 VAT.
-
The person who presents the goods to Customs will collect the VATthat falls on their 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.
Entrepreneurs or professionals who use the special declaration and payment modality must submit a monthly declaration with the total amount of VATcollected and enter it until the 16th day of the second month following the month of importation. .