- Import VAT becomes a customs duty with the new national customs law reform.
- Currently, import VAT is considered an internal tax subject to rates set by each EU member country.
- The change aligns import VAT with customs duties.
- There will be significant changes for indirect customs representation.
- The EU Court of Justice has ruled that national legislators must decide if the indirect customs representative is also responsible for import VAT, in addition to duties.
- The new reform rules follow this direction.
Source: ipsoa.it
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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