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Practical Handbook VAT 2022

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 the VAT on importation when the following requirements are met:

  • The intrinsic value of the shipment does not exceed EUR 150.

  • The goods are not subject to excise duty.

  • The final destination of the dispatch or transport of the goods is the territory to which the tax applies.

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

  • The recipient of the imported goods is liable to pay VAT.

  • The person presenting the goods to Customs shall collect the VAT due on their importation from the consignee of the imported goods and shall make payment of the tax collected.

  • Express authorisation by the consignee of the imported goods shall not be required for the use of the special declaration and payment method.

  • The general rate of tax shall apply to imports of goods declared using the special method of declaration and payment.

Entrepreneurs or professionals who use the special declaration and payment method must submit a monthly declaration with the total amount of VAT collected and pay it in by the 16th day of the second month following the month of importation.