import VAT deferral
Quelle: https://www.bzst.de/DE/Unternehmen/Steuern/Einfuhrumsatzsteuer/Stundung_node.html
A mechanism that allows the liability for import VAT to be postponed to a later reporting period or payment date, rather than due at the time of import, typically arranged through tax authorities or customs with a deferral authorization.
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