From 1 March 2025, the requirements for assigning import VAT deduction rights to indirect customs representatives will be more stringent.
The amendment will impose the following conditions:
- Monthly VAT return filing frequency is required for the importer.z
- The importer is not classified as a ‘risky taxpayer,’ according to taxation rules.
- If the importer is not classified as a ‘reliable taxpayer,’ the indirect customs representative must carry out a partner check, aimed at eliminating tax risks.
It will be the responsibility of the indirect customs representative to check that the conditions are met and to carry out the partner verification process. However, importers will also need to be involved in this process (e.g. making declarations on the fulfilment of certain conditions).
Given that the amendment makes the deduction of import VAT conditional on the successful cooperation of the parties, as well as the fulfilment of the obligations of the indirect customs representative, it is recommended to review the relevant contractual structures and to adopt contractual clauses to determine respective responsibilities.
Importers with an import VAT self-assessment license are not affected by this amendment.
KPMG's experts are available to support you in achieving full compliance with the administrative requirements introduced for import VAT deduction.
