The importation of goods from non-EU countries is subject to VAT whether it is carried out on behalf of private or taxable persons.
The import VAT must be claimed in the VAT return of the month when it was paid. If the import VAT is not paid but only booked in the tax account, it can be recovered at the same time when the debt of the import VAT is due, so both can be compensated.
For VAT refund to non-resident business see 2.83 to 2.85 below.
Note: Import VAT can only be recovered by the person who is entitled to dispose of the goods at the border according to the VAT rules. In chain supplies (see 2.61), when goods are delivered 'duty unpaid', the person who is liable for import VAT is not the person who can recover it.
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Web page updated on 17 Mar 2025 15:52