• This allows you to pay in your monthly self-assessment instead of at customs

BERGÉ reminds you of the importance of joining the Import VAT Deferral Scheme, as the application period for companies that are not already part of it opens in November.

By doing so, you avoid having to pay VAT and customs duties in the same declaration and can do so in your self-assessment instead. However, it is only possible to benefit from the deferral if you choose to pay monthly.

To apply for this scheme, you need to submit Census Declaration-Form 036 through the Tax Agency’s Online Office, completing the following boxes: page 1, box 131 and page 5, boxes 530 (Option) and 736 (date on which it is to take effect).

We also remind companies that they can check the status of the payments through the Tax Agency’s Online Office by clicking on the “Consult imported VAT with deferred payment” option.

In this regard, we recommend that companies check that the amounts held by the Tax Agency are the same as those that appear on their self-assessment tax return. This avoids the possibility that failure to declare a payment results in a claim for payment of a debt (payment enforcement order).

BERGÉ, as a customs expert, promotes this initiative as a favourable measure for the economy of businesses, insofar as it facilitates the deferral of payments and contributes to more efficient management of their customs procedures.

Learn about our customs services here.