- Import VAT is usually paid at customs with duties or tariffs
- Importers can recover VAT through their next VAT return
- This process can cause a cash flow deficit for a few months
- Many countries offer postponed VAT accounting to avoid paying import VAT upfront
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.