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Who is liable to pay VAT upon imports – the declarant, or the goods‘ owner?

The Supreme Administrative Court (SAC) held that the customs declarant, i.e. the ‘regime holder’ is liable to pay tax upon the import of goods from a non-EU country. In the court’s opinion, by lodging the customs declaration, such an entity expresses their will for the goods to be released to a certain customs regime, therefore knowingly undertaking to meet the related obligations.

Source KPMG

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