Use of the import VAT deferral account
Quelle: https://www.zoll.de/EN/Businesses/Taxes/Import-VAT/Deferral.html
A procedure or practice in which the payment of import VAT is deferred by using a dedicated deferral account, allowing the importer to settle the VAT at a later date. This use aims to improve the importer’s cash flow within applicable customs and tax rules.
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