Simplification of VAT collection procedures

The consultation period on the above is open until 31 October 2010.

Customs authorities may authorise a person to file or make available a Customs declaration at the Customs Office responsible for the place where he is established, for goods that are introduced to Customs at a different Customs offices. In such cases, the customs debt is considered to have arisen at the Customs office where the Customs declaration is filed or made available.

The practical details as far as Customs is concerned are currently under discussion. In order to allow the centralised Customs clearing to fully benefit businesses, the VAT payment procedure needs to be considered. Currently VAT collection is only possible in the EU Member State of import.

For more information and to submit your contribution, please visit the following website.