- Reverse-charge on import of goods under specific circumstances
- Applies to goods released into free circulation or temporary admission with partial relief from import duty
- VAT-payer must have valid VAT ID No. and AEO license
- Regulation applies to resident VAT payers from July 2025 and foreign VAT payers from January 2026
Source: info.leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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