1.0SAM Algecirashttps://www.samalgeciras.com/en/SAM Algeciras - What is deferred VAT on imports?rich600338<blockquote class="wp-embedded-content" data-secret="NZc48ot4XL"><a href="https://www.samalgeciras.com/en/what-is-deferred-vat-on-imports/">What is deferred VAT on imports?</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.samalgeciras.com/en/what-is-deferred-vat-on-imports/embed/#?secret=NZc48ot4XL" width="600" height="338" title="“What is deferred VAT on imports?” — SAM Algeciras" data-secret="NZc48ot4XL" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script>
/*! This file is auto-generated */
!function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document);
//# sourceURL=https://www.samalgeciras.com/wp-includes/js/wp-embed.min.js
</script>
https://www.samalgeciras.com/wp-content/uploads/2025/12/image003.png1200627Deferred 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.