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home / Estonia introduces postponed accounting of import VAT
Estonia has joined the club of countries allowing the import VAT to be reported in the VAT return. There are a number of conditions to be met to apply the postponed accounting and these should be kept for a minimum period of six consecutive months after the simplification has been granted.
VAT on import is generaly paid upon importation. However, most countries allow simplifications on this requirement such as deferring the payment to a later stage (import VAT deferral) or reporting the VAT as due and deductible in the periodic VAT return (postponed accounting of import VAT).
You may read more on rules and regulations on VAT of several countries in our manuals by clicking on this link.