Who is this solution recommended for?

For domestic VAT-registered importers who file monthly VAT returns, hold a reliable or standard NAV classification, and regularly import from outside the EU. Particularly beneficial when the import VAT amount ties up significant capital between customs clearance and sale.

Import VAT deferral

VAT Act § 156 · Indirect representation · Mandatory partner verification

Import VAT deferral –
no upfront payment at customs.

Under § 156 of the Hungarian VAT Act, the 27% import VAT on goods imported from outside the EU does not have to be paid immediately at customs. As your indirect customs representative, Axel-Zoll carries out the mandatory partner verification (required from 1 March 2025) and handles all customs formalities – the VAT is settled in your regular monthly VAT return.

Standard procedure vs. VAT deferral

When importing goods from outside the EU, Hungarian VAT law requires by default that you pay the import VAT immediately at customs clearance – before you have sold a single item. This money can be tied up at the tax authority for weeks or months. Under § 156 of the VAT Act, this can be avoided.

STANDARD PROCEDURE

Standard import customs clearance

VAT due immediately at customs
Capital tied up at NAV for weeks
Lengthy reclaim procedure and administration

WITH DEFERRAL

Procedure under VAT Act § 156

No VAT payment required at customs
Cash stays in your business until sale
VAT settled in the monthly return
With full deduction rights, no actual cash outflow

What does this mean in practice?

If you sell the imported goods domestically with VAT, the import VAT and the output VAT from the sale offset each other in the return – with no actual cash outflow. If you sell into the EU as a VAT-exempt intra-community supply, you can reclaim the import VAT.

⚠️ Partner verification – mandatory from 1 March 2025

Under the March 2025 amendment to the Hungarian VAT Act, the indirect customs representative is legally required to carry out partner verification for every importer. This is now a prerequisite for VAT deferral – failure to complete it may cause customs clearance problems.

📋 The partner verification process

🔍KOMA register check

Checking whether the importer appears on the register of high-risk taxpayers.

📝Importer's declaration

The importer signs a declaration consenting to the customs representative accessing their tax data.

🏛️NAV data supply

At the customs representative's request, the tax authority (NAV) supplies data on the importer's classification within 8 days.

📂Risk assessment and documentation

Recording verification results and maintaining continuous documentation.

Taxpayer classification – who qualifies?

As part of partner verification, Axel-Zoll checks the importer's NAV classification. Deferral is available exclusively to reliable or standard-rated taxpayers.

RELIABLE TAXPAYER ✓

NAV classifies as reliable if all conditions are met:

Continuously operating or VAT-registered for at least 3 years
No net tax debt exceeding HUF 500,000
Tax discrepancy has not exceeded 3% of tax performance in the past 5 years
No enforcement proceedings in the past 4 years
Not in bankruptcy or liquidation proceedings in the past 5 years
Tax number not revoked as a sanction in the past 5 years
Not classified as a high-risk taxpayer
Positive tax performance in the current year

HIGH-RISK TAXPAYER ✗

NAV may classify as high-risk if at least one applies:

Listed among taxpayers with large tax shortfalls
Listed among taxpayers with large tax debts
Listed among employers of undeclared workers
Subject to repeated business closure by NAV within one year
Under forced dissolution proceedings
Tax discrepancy has exceeded 70% of tax performance in the past 5 years
Registered address is at a registered office service provider and a procedural fine has been imposed

* For foreign (non-Hungarian) companies, tax representation is required – we will advise separately.

How does the process work?

1
Contact us
Send us your goods details. On the first engagement, we conduct a preliminary assessment – this step is only required once.
2
Partner verification and agreement
Axel-Zoll carries out the mandatory partner verification (KOMA, NAV data supply), then we sign the indirect representation mandate agreement.
3
Customs clearance – VAT does not become due
Axel-Zoll files the customs declaration in its own name. Customs duty must be paid; however, the VAT is not paid immediately – the customs decision becomes the basis for the VAT return.
4
Settlement in the VAT return
The import VAT is settled in the regular monthly VAT return. Axel-Zoll issues a certificate of the customs decision and payment data.

Note: Customs duty must always be paid immediately – the deferral applies exclusively to VAT.

Required documents

📄 Commercial invoice

📦 Packing list

🚛 Transport document (CMR / air waybill)

🪪 EORI number (we assist with registration)

📝 Declaration consenting to tax data disclosure

📋 Any preference documents (EUR.1 etc.)

Ask before you pay at customs!

Our team provides free guidance on the current conditions for VAT deferral and partner verification.

📩 Free consultation / Get in touch

or write directly: office@vambroker.hu · +36 20 50 40 525

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Frequently asked questions

What is import VAT deferral?

Import VAT deferral means that the 27% VAT on goods imported from outside the EU does not have to be paid upfront at customs. Under § 156 of the Hungarian VAT Act – through indirect representation – the import VAT is settled in the regular monthly VAT return. With full deduction rights, no actual VAT payment arises.

What is partner verification and why is it mandatory?

From 1 March 2025, the indirect customs representative is legally required to carry out partner verification for every importer. This involves checking the KOMA register, obtaining the importer's declaration on tax data access, and if needed, NAV supplies data within 8 days. Failure to complete verification may cause customs clearance problems. Axel-Zoll carries this out and documents it.

What NAV classification is required?

The importer must hold a reliable or standard taxpayer classification from NAV. A taxpayer is reliable if they have been operating for at least 3 years, have no net tax debt exceeding HUF 500,000, have not been in liquidation in the past 5 years, and meet several other conditions. High-risk taxpayers cannot use this service.

What is the liquidity benefit?

With standard import, the 27% VAT is due immediately and reclaiming it can take months. With deferral, this burden disappears: cash stays in the business, the VAT appears only in the monthly return – and if the company sells the goods, input and output VAT offset each other with no actual cash outflow.

Does a new contract need to be signed for every import?

No. A one-time preliminary assessment and agreement is required for the first engagement. Thereafter, a mandate is sufficient for each individual customs clearance. For repeat imports, partner verification must be repeated by the 10th day of the month following the verification month.

What is the difference between standard customs clearance and VAT deferral?

With standard customs clearance, VAT must be paid at customs and reclaiming it can take months. With deferral, VAT does not become immediately due: it is settled in the monthly return, and if the importer has full deduction rights, no actual cash flow arises.