GlossaryEN1 min readUpdated: Jun 12, 2026

Import VAT deferment account suspension

When a customs authority suspends an import VAT deferment account, the importer can no longer use the account to defer payments – the blocking prevents the postponement of import VAT.

Last updated: 12 June 2026Published: 27 January 2026

Source: https://www.zoll.de/DE/Fachthemen/Steuern/Einfuhrumsatzsteuer/Einfuhrumsatzsteuer_node.html

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When a customs authority suspends an import VAT deferment account, the importer can no longer use the account to defer payments – the blocking prevents the postponement of import VAT. Suspension typically occurs due to discrepancies in account records, violations of deferral rules, security concerns, or when an audit or investigation is underway. During suspension, import VAT must be paid immediately; the restriction remains in place until the authority resolves the matter and reactivates the account.

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Import VAT deferment account suspension

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Related Terms

Import VAT deferment account reactivation

Use of the import VAT deferral account

Import VAT deferment account guarantee

Overdrawn Import VAT Deferral Account

Import Account Management

import VAT deferral account control

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