The approaching deadline for submitting the VAT return for 2022, set for 2 May 2023
(April 30 and May 1 being two public holidays), makes the reflections regarding the
identification of the moment in which the importer obtains the right to deduct the tax
With the abolition of the customs bill and the introduction of the accounting summary
statement of the import customs declaration (H1), in fact, it is essential to understand
the moment in which the domestic buyer “comes into possession’ of the document
certifying the importation of the goods, without prejudice to the payment of VAT.
Source: eutekne.info
