The amended finance law for 2016 allow for all taxpayers to benefit from the reverse charge of the VAT at importation.

From 01/01/2017 importers can import goods without payment of the VAT to customs at the time of import, instead the import VAT will be reported in the VAT return. To benefit from this new measure, importers will have to apply for an authorisation and meet four conditions set out in the law.

By |February 3rd, 2017|