Import VAT, how to defer your payment
Requirements, exercise of the option, waiver and other information
Under certain circumstances, you can deposit the quotas of the Import tax in the declaration-settlement corresponding to the period in which you receive the document in which the settlement carried out by the Administration appears.
Taxable persons who have opted to defer the deposit of Import VAT quotas must exercise this option by filing a tax registry declaration with the Tax Agency during the November prior to the start of the calendar year in which it is to take effect. It will be understood as extended for subsequent years as long as it is not waived or excluded (art. 73 of the VAT Regulations).
This regime, once the option has been made, becomes mandatory for all import operations carried out in the calendar year, and is understood to be extended for the following years as long as it is not waived or excluded.
Yes, it is possible to renounce this System. The waiver shall be exercised by means of communication to the competent body of the State Tax Administration Agency, by means of presenting the corresponding census declaration and must be formulated in the month of November prior to the beginning of the calendar year in which it must take effect. The resignation will be effective for a minimum period of three years.
No. It will be the dispatch system itself that, at the time of admission of the DUA, will verify whether or not the importer has exercised the option to defer payment.
Operators with the right to apply the income deferral system must record the amounts settled by the Administration in the VAT declaration-settlement (form 303/322) for the period in which the settlement is notified, in the case of import clearance. This notification occurs on the date of release (Art. 74.1.a) of the VAT Regulation).
By way of example: DUAS issued in February, as well as settlements notified in the same month, must be included in form 303/322, which must be submitted between March 1 and 30.
For this purpose, a box (box 77) has been included in the aforementioned models.
If an operator does not include all the import VAT installments notified during a month in the settlement declaration corresponding to that month, the amounts not included will go directly to the executive collection period, according to the FIFO entry criterion (art. 76 and 77 of the Regulation of VAT).
Furthermore, it should be noted that failure to record or incorrect or incomplete recording in the self-assessment of tax quotas corresponding to import operations settled by the Administration may constitute a tax offence and therefore be subject to sanctions.
Yes, the Administration, in its duty to assist taxpayers in voluntary compliance with tax obligations, has created a new electronic procedure that is within both the import procedure and the VAT declaration procedure. This procedure, known as "Consultation of deferred payment import VAT" allows consultation of the deferred VAT quotas corresponding to each period, as well as the current status of those debts. It is located in Management on this page and in the following path:
Electronic Headquarters - Tax Agency>Home>All procedures>Customs>Presentation and dispatch of declarations>Importation
As established by the Customs Code of the Union, the requirement, by the Customs Authority, of a guarantee that covers the customs debt and other charges (that is, VAT among others) is mandatory at the time of dispatch of the goods to allow the I raised.
Reductions in the guarantee to be provided (reductions of 50% or 30%) are permitted if certain conditions of financial solvency and administrative management are met.
On the other hand, VAT payments should not be guaranteed if the payment procedure prior to release is used or when the importer is in the payment deferral system unless, in the latter case, risk indicators indicate otherwise or when the financial solvency criteria are not met.
Operators authorized to use the domiciliation procedure must enter the VAT payments for the tax period in which they receive the notification of the tax debt (therefore, in the current period, unless express tax settlement is made).
Example: Recapitulative SAD Z filed on 3 February for goods registered (and lifted) on 9 January and with a green circuit. In this case, the VAT payments are understood to be notified by the tax office on 9 January and must be paid on form 303 corresponding to January.