The document flow behind EU VAT deferment

Deferment succeeds or fails on consistency. The importer of record, the VAT number and the goods description have to agree across files prepared in two countries, often by three different parties.

Before the booking

Confirm the authorisation applies in the member state where the entry will be made, and give the destination broker the importer details. We use those details to check the Shenzhen invoice before the export declaration is filed.

• Importer of record and valid VAT number
• Entry member state and named broker
• Incoterm that states who files the import entry

At origin and in transit

One invoice version is issued in Shenzhen and shared with the carrier, the export declaration and the broker. If a value changes, all three are amended together. A silent change made at destination is the single most common cause of a delayed release.

Where goods wait in a warehouse before entry, the receipt uses the same carton count and description.

At destination

The broker submits the import entry under the deferment authorisation. Cargo is released to delivery or to a warehouse, and the entry reference is added to the shared file so the accounting team can reconcile it later.

What we do not decide

Eligibility, fiscal representation and VAT filing are tax matters. Confirm them with your adviser; we align the logistics documents to the structure you choose.