VAT relief and deferment of payment
The import VAT taxation of importers included in the VAT payers register was transferred to the Tax Administration on 1 January 2018. Applications for tax relief and deferment of payment of VAT levied on importation before 1 January 2018 are processed by Customs.
If Customs has levied the value added tax, it can for exceptional reasons upon application lower the VAT paid or to be paid as well as possible penalty fees or other sanctions, or remove the entirely.
Specify in the free form application the reason and for what relief is being applied.
The application should contain the name of the applicant/company and contact information. The application must be signed. If the applicant is a company or other entity, a person/persons authorised to sign should sign the application. If an agent drafted the application, the power of attorney must be enclosed.
Send the application for tax relief to Customs Foreign Trade and Taxation Department. The address is displayed at the bottom of the page.
Customs sends the applicant a written decision free of charge. The decision cannot be appealed.
If Customs has levied the VAT, it can also grant deferment of payment of the VAT. Deferment is applied for with a written application. The customer receives a written decision, free of charge, regarding the application. The decision may be appealed.
If deferment of payment is granted, payment delay interest is incurred and is usually the same amount as the interest rate on the outstanding taxes.
The application for deferment of payment is sent to Customs’ Tax Collection/Debt Collection. The address is displayed at the bottom of the page.
The following information should be provided in the application:
- the applicant’s company and contact information
- suggestion on a payment plan and grounds
- which VAT decision the deferment concerns
If an agent drafted the application, the power of attorney must be enclosed.