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EU postponed VAT accounting regimes for deferral of import VAT and customs tariffs

European countries compete to attract import business with reverse charge import VAT with no cash payments

Most European Union member states offer cashflow assistance for importers of goods into their country. France’s 2022 import VAT scheme is the latest new addition. This can be VAT and customs deferral accounts through to postponed VAT accounting options that allow the avoidance of any payments. Below is a summary of the schemes across the EU 27 states.

Our VAT Calculator will automatically track any deferral schemes – including customs or VAT warehousing – your business uses under the local legislative variations in the tax engine.

EU Postponed VAT Accounting

wdt_ID Country VAT & Customs deferrment account Postponed VAT Accounting
1 Austria Yes Yes
2 Belgium Yes
3 Bulgaria Yes Yes
4 Croatia Yes Yes
5 Cyprus Yes
6 Czech Republic Yes Yes
7 Denmark Yes Yes
8 Estonia Yes Yes
9 Finland Yes
10 France Yes Yes


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