Indirect taxation support for indirect customs representatives

In this information, we present the advantages and the risks of the services provided by indirect customs representatives with an import VAT self assessment license.

Do you have any question?

Don't hesitate to contact us!

Dániel Sztankó

Head of Indirect Tax Services

Miklós Héhn

partner, head of accounting services

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We would like to help the enterprises who act in this capacity in relation to the import transactions of their clients by identifying the risks coming with acting as an indirect customs representative and by sharing the experience we gathered in the responsible management of these risks.

Why do we, as a tax advisor company, support the enterprises acting as indirect customs representatives?

We believe that in today’s economic environment every solution that allows clients to operate more efficiently has a special role. The indirect customs representatives operating with an import VAT self assessment license moderate the import VAT financing burdens of their clients significantly while, based on the relevant legal regulations, they assume undivided and joint liability for the payment of the import VAT. As a tax advisor we help in the identification and the responsible management of this risk.

Who is our offer for?

We offer our service to the enterprises with import VAT self assessment license who provide indirect customs representation services and would like to assess and manage the relating risks comprehensively.

How can we help?

The joint and several liability of the indirect customs representatives with import VAT self assessment license comes with a substantial risk. For this reason, the careful planning of the contractual basis of the representation engagements and the procedures relating to customer identification, risk analysis and customs clearance is essential for the minimization of the tax risk of the representatives and that is where the added value of our advisory service lies.

The financing advantages of commissioning an indirect customs representative with an import VAT self assessment license are presented in the following tables:

The period of import VAT financing in the case of commissioning an indirect customs representative with import VAT self assessment license is as follows:

  • in the case of monthly tax return filers
Without engaging an indirect customs representative with import VAT self assessment licensePeriod of VAT financing when engaging an indirect customs representative with import VAT self assessment license
Date of importationDue date of VAT return filingNumber of days until reclaiming VATNumber of days until the disbursement of the reclaimed VAT

First day of the month

20th day following the current month

45 days

95 days

0 day

75 days

125 days

Last day of the month

45 days

65 days

75 days

95 days

  • in the case of quarterly tax return filers
Without engaging an indirect customs representative with import VAT self assessment licensePeriod of VAT financing when engaging an indirect customs representative with import VAT self assessment license
Date of importationDue date of VAT return filingNumber of days until reclaiming VATNumber of days until the disbursement of the reclaimed VAT

First day of the quarter

20th day following the current quarter

45 days

155 days

0 day

75 days

185 days

Last day of the quarter

45 days

65 days

75 days

95 days

Why should you turn to us?

  • Based on the information received from our client, we analyse the processes performed under the indirect customs representation and evaluate the obligations and risks of the representative.
  • Based on the results, we suggest a modification of the representation service contract presenting and protecting the interests of the representative at each point of the process. We give advice as to how you can provide an efficient service at minimal risk.
  • Based on joint risk minimization work – with the help of our professional background and experience – we summarize the practical information necessary for the accurate fulfilment of the tax obligations assumed and help you in the compilation of the VAT documentation in compliance with the relevant legal regulations.

Considering the substantial burden that VAT financing means for the companies, we believe that this product of ours is an effective contribution to the moderation of the risks of the services of customs representatives with an import VAT self assessment license.


If you have any question, please don't hesitate to contact our experts!

Contact our expert directly or send us an offer request!

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