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VAT first aid for indirect customs representatives

VAT first aid for indirect customs representatives

The represented company and the indirect customs representative are mutually and jointly liable for due tax compliance.

Do you have any question?
Don't hesitate to contact us!
Dániel Sztankó, RSM Hungary, Head of Indirect Tax Services

Dániel Sztankó

Director, Indirect Tax services

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What is VAT first aid?

VAT first aid for indirect customs representatives is a two-hour, personal consultation opportunity addressing the potential VAT risks of providing indirect customs representation.

The represented company and the indirect customs representative are mutually and jointly liable for due tax compliance. Part of this may be eliminated by systematic risk identification and risk management. This is the added value of our service offering.

What are these VAT risks?

  • Assigning the right to deduct VAT (leading to joint and several liabilities) and the relating documentation should be proper and updated, otherwise deducting VAT may generate serious risks.

  • The tax base for the imported goods usually changes retroactively (due to post-importation changes in its elements). If the processes guaranteeing continuous and due reporting of such modifications are unreliable, the entire VAT compliance becomes an exposure.

  • Keeping the invoicing and reporting of the transactions of a company not seated domestically due and prompt is the liability of the representative.

  • Failure to meet the conditions for VAT exemption, e.g. missing or incomplete proof of delivery to abroad bears the risk of the transaction being re-qualified taxable.

How can we help you?

We provide a customized, personal consultation at RSM Hungary’s offices. 

During the Hungarian or English consultation, our experts provide a practical overview of the tax liabilities and risks related to indirect customs representation, always adjusted to the specific needs of our clients.

Why us

  • We have several years of experience representing our clients during tax and customs audits relating to imports involving an indirect customs representative.
  • Our VAT first aid service offering has been developed with the involvement of CEOs and Heads of customs of companies providing indirect customs representation, relying on their experience and best practice solutions.

  • We also offer advisory support and assistance beyond the scope of the VAT first aid. 


    If you have any question, please don't hesitate to contact our experts!

    Contact our expert directly or send us an offer request!

    Our professionals regularly publish specialist material