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Fiscal Clearance & VAT (for companies)

Fiscal Clearance & VAT (for companies)

Overview

Companies may use the fiscal clearance procedure, where VAT is accounted for in the company’s country of registration, rather than at the customs entry point (e.g. EU Procedure 42, where applicable).


Information Required from You

  • Company details for customs declaration (EU VAT number, address, contact).

  • Signed power of attorney authorizing representation before the customs agency.

  • Consignee/delivery address for post-clearance transport arrangements.


Invoicing & Currencies

  • Vehicle payment – in the auction/platform currency (USD/JPY/CNY).

  • Transport – inland transport in the origin country + sea freight (commonly USD).

  • Service fee – EUR/PLN/USD before vessel arrival.

  • Customs clearance – EUR at clearance (duties + VAT/fiscal charges).


Best Practices

  • Confirm VAT/fiscal clearance procedures with your accountant before vessel arrival.

  • Always include company name, EU VAT number, and invoice number in payment references.

  • Complete the customs form promptly – delays in data submission will delay delivery.


What to Avoid

  • Do not mix private and company details on invoices.

  • Do not postpone customs paperwork until the last moment.

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