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principal / Estonia introduces postponed accounting of import VAT
Estonia has joined the club of countries allowing 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.
Import VAT is general 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 import VAT as due and deductible in the periodic VAT return (postponed accounting of import VAT).