Message exchange customers have the possibility to retrieve a declaration-specific invoice in PDF format from 7 July 2021. Previously, individual invoices were only available in message format (xml). Now, the message declarant can also receive an invoice in PDF format from Customs, and can send it to the principal importer who has an authorisation for payment deferment.
The holder of the payment deferment authorisation can pay the import declaration charges with a consolidated invoice, i.e. a periodic filing, or with an individual invoice. If the charges are paid with an individual invoice, it is important to use the reference number of the that invoice, not the reference of the periodic filing.
The individual invoice and the periodic filing have the same due date. The billing run is 10 days before the due date. If an individual invoice is paid earlier than 10 days before the due date, the invoice is not shown in the periodic filing. However, if an invoice that has already been paid shows up in the periodic filing, the amount paid should be subtracted from the total of the periodic filing.
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