Council Directive 2006/112/EC Article 211

Title XI: Obligations of taxable persons and certain non-taxable persons

Chapter 1: Obligation to pay

Section 2: Payment arrangements

Article 211

Member States shall lay down the detailed rules for payment in respect of the importation of goods.

In particular, Member States may provide that, in the case of the importation of goods by taxable persons or certain categories thereof, or by persons liable for payment of VAT or certain categories thereof, the VAT due by reason of the importation need not be paid at the time of importation, on condition that it is entered as such in the VAT return to be submitted in accordance with Article 250.

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zur Änderungsdokumentation
CAAAE-23889