Timely download of import statement for VAT deduction: understanding the right moment for deduction

The right to deduct tax arises when the tax becomes due and when the accounting document is possessed
The right to deduct VAT on imported goods arises when the tax becomes due and is exercised at the latest with the declaration for the year in which the right to deduction arose
The right to deduct can be exercised from the moment when the tax becomes due and a valid invoice is possessed
It is essential for the national importer to understand when they “take possession” of the summary statement of the customs declaration
The tax becomes due at the moment of importation, when the customs declaration is accepted

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.