EU VAT Committee Meeting – Working Paper 924 Rev 8
Interpretation of art. 211 of the EU VAT Directive 2006/112/EU:
Member States shall lay down the detailed rules for payment in respect of the importation of goods.
In particular, Member States may provide that, in the case of the importation of goods by taxable persons or certain categories thereof, or by persons liable for payment of VAT or certain categories thereof, the VAT due by reason of the importation need not be paid at the time of importation, on condition that it is entered as such in the VAT return to be submitted in accordance with Article 250.
All Member States apply either postponed accounting, or deferred payment or both.
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