Deferred VAT is a key tool for the liquidity and fiscal efficiency of logistics, port and import companies. Under this regime, the VAT amount that is usually paid when clearing goods through customs no longer has to be paid at that time, but will be included in the VAT return for the period in which the customs clearance document is received.
This system is aimed at companies or professionals with monthly settlement periods, who are usually registered with REDEME (Monthly VAT Return Register) or who, due to their volume of transactions, submit their returns on a monthly basis.
The application period opened on 1 November and closed on 30 November.
Requirements for access to the scheme
To qualify for deferred VAT, companies must meet the following conditions:
-Be an entrepreneur or professional acting as such.
-Have a monthly VAT settlement period.
-Apply for the scheme within the established deadline, during November 2025.
Impact on logistics companies
The scheme is particularly relevant for companies such as SAM Algeciras, a multimodal logistics platform located in the hinterland of the port of Algeciras. For companies, taking advantage of deferred VAT has many significant advantages:
-Import VAT does not have to be paid at the time of customs clearance, which avoids the need for immediate liquidity at that time.
-The fee is included in the periodic VAT return (form 303 or 322) for the period in which customs notifies the settlement.
-This allows, if the company is entitled to a deduction, the input tax to be offset against the output tax, which in many cases means a net cost of zero for that period, reducing the financial impact of the VAT payment.
Obligations and consequences of not declaring correctly
Companies covered by the scheme must include the amounts notified by customs each month. Failure to do so will result in the amounts becoming enforceable. Likewise, withdrawal from the scheme or failure to meet the requirements — such as failing to submit monthly returns — will result in automatic exclusion from the deferral system.
In short, deferred VAT is establishing itself as a strategic tool for improving cash flow and reducing the financial burden associated with the release of goods. It also reduces the need to provide customs guarantees and simplifies administrative processes, making the import business sector more competitive.