Deadline for applying for deferred VAT on imports

Deadline for applying for deferred VAT on imports

Throughout November, form 036 can be used to apply for deferred VAT on imports made from 1 January 2026 onwards. Once inclusion in this regime has been requested, the application of the system will be automatically extended for subsequent financial years, unless there is an express waiver or exclusion from it.

If VAT payment is deferred, the amounts settled by Customs will be recorded in the VAT return for the period in which the debt is notified, instead of paying the VAT on the import together with the other taxes declared in the DUA.

This will allow you to avoid paying VAT in advance, thus avoiding cash flow problems.

You can take advantage of this if you are an entrepreneur, if you pay VAT on a monthly basis and if you have applied for deferred VAT using form 036 within the established deadline.