• This scheme can only be applied for during the month of November, with effect from 1 January 2022.

BERGÉ Aduanas recommends companies with a monthly VAT settlement period apply for the VAT deferral scheme on imports.

This option allows companies to pay the import VAT amount in the VAT self-assessment for the period in which the document showing the payment made by the Tax Agency is received, and to exercise the right to deduct it in that same VAT self-assessment (neutral effect). Whereas those who do not choose to apply for it will continue to make direct VAT payments on imports to Customs with the resulting financial impact (cash outflow).

Therefore, this measure is highly advisable, not only for regular importers, but also for those companies that as of 1 January 2021 have started foreign trade operations as a result of Brexit and have been forced to settle and pay VAT on imports at the time of customs clearance. Now, thanks to this scheme, they will no longer have the financial impact of direct payment of VAT amounts on their imports.

However, BERGÉ would like to remind all interested parties that the VAT deferral scheme on imports can only be applied for in the month of November if they have a monthly VAT settlement period, even though it will take effect as of 1 January 2022.

To apply, interested parties need only properly complete and submit Form 036, which can be found on the Electronic Office of the Spanish Tax Agency.

In addition to this procedure, BERGÉ later adds the recommendation to also access the section “See VAT on imports with deferred payment” on the Tax Agency’s Electronic Office, where you can check that the amounts match those recorded by the Tax Agency and avoid any possible surcharges.

Furthermore, taxpayers that pay VAT to multiple Administrations (central and regional) and that have chosen to defer this VAT must include, in full, the amount of VAT on imports charged by Customs in Form 303 to be submitted to the official tax administration authority (AEAT).

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.

For further information on this or other customs procedures, please contact us at: aduana@bergelogistics.com