Return for the purposes of reporting and payment of VAT on the import of goods approved
Ordinance No. 58/2021, published today, approves the form to be used to comply with the monthly VAT return on the import of goods and its filling instructions.
Following the legislative amendments introduced in 2020 by Law no. 47/2020, a VAT reporting and payment regime on the import of goods whose value does not exceed EUR 150 has been created.
Under this regime, except in the case of goods subject to excise duties, the recipient of the goods is liable for the payment of VAT when:
- the special regime applicable to distance sales of imported goods is not used; and
- the customs return is lodged on behalf of the recipient of the goods by the person presenting the goods to customs.
In these cases, the person presenting the goods to customs shall comply with the following VAT reporting and payment obligations:
- send a return with the global amount of VAT charged to the recipients of the goods during the previous calendar month by electronic data transmission, by the 10th day of the month following the importation;
- pay the tax by the 15th day of the month following the month in which the VAT is charged.
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