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VAT 2023 practical manual.

Imports

The accrual of the tax occurs:

  • When the accrual of import duties has taken place, which, according to the Customs Code, accrue at the time of presentation and acceptance of the customs declaration.

  • In the case of abandonment of the non-customs warehousing regime, when the regime is abandoned.

  • In operations assimilated to imports, when the circumstances that determine their execution occur.