Among import-related release for free circulation services, indirect customs representation is widely used.
In this arrangement, our partners appoint Vámkapu Zrt. as declarant to represent them before the customs authority in its own name, on its own responsibility, but on the client's behalf. Since our company holds AEO (Authorised Economic Operator) status and has been authorised to settle import VAT through self-assessment in its customs procedures, a solution is available whereby VAT does not need to be financed during the customs procedure.
A prerequisite for indirect customs representation is that the importer is engaged in a commercial transaction that entitles them to deduct VAT.
From March 2025, tax regulations link the acceptance of indirect representation to stricter conditions, requiring us to carry out a partner verification, the outcome of which determines whether we can accept the mandate.
Representation is available if:
- The client submits monthly VAT returns
- The client is a reliable taxpayer
Reliable taxpayer status can be checked by company name or tax number on the relevant NAV portal. Regarding the frequency of tax returns, a certified operator data sheet must be submitted, which can be retrieved from the ONYA platform under "Organisation data" as a document.
If your company is not on the reliable taxpayer register but submits monthly VAT returns, acceptance of representation is decided based on the partner verification result — please contact us to discuss this.
If indirect representation is accepted, we will send a draft agreement, which must be signed before the service can begin.
For further information about this service or to discuss partner verification, please contact us with confidence.