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Must the information form regarding imported goods be submitted to the tax authority?
Must the information form regarding imported goods be submitted to the tax authority?
Our company was registered with the tax authority in January 2025 and is engaged in the wholesale trade of imported goods. The company has two business facilities registered with the tax authorities, and the imported goods will be unloaded at those facilities. In this case, is it necessary to submit the information form regarding the imported goods to the tax authority?
According to the State Tax Service under the Ministry of Economy, as of January 1, 2025, amendments made to Article 16.1.11-11 of the Tax Code have abolished the requirement for taxpayers to submit information to the tax authority about the storage (unloading) location of goods to be imported, provided such locations are used on the basis of ownership, lease, or other property rights and are registered with the tax authorities as business facilities.
Furthermore, if the taxpayer has one or more business facilities registered with the tax authority, the information form specified in this article is not required to be submitted. In such cases, it is deemed that the imported goods have been unloaded at the relevant business facility or facilities. The provisions of this article do not apply to goods imported for non-commercial or personal use.
Accordingly, if a taxpayer engaged in the wholesale trade of goods has two business facilities registered with the tax authority, the submission of information to the tax authority regarding the storage (unloading) location of goods imported for business purposes is not required. In such a case, the imported goods are considered to have been unloaded at those registered business facilities.
Our company was registered with the tax authority in January 2025 and is engaged in the wholesale trade of imported goods. The company has two business facilities registered with the tax authorities, and the imported goods will be unloaded at those facilities. In this case, is it necessary to submit the information form regarding the imported goods to the tax authority?
According to the State Tax Service under the Ministry of Economy, as of January 1, 2025, amendments made to Article 16.1.11-11 of the Tax Code have abolished the requirement for taxpayers to submit information to the tax authority about the storage (unloading) location of goods to be imported, provided such locations are used on the basis of ownership, lease, or other property rights and are registered with the tax authorities as business facilities.
Furthermore, if the taxpayer has one or more business facilities registered with the tax authority, the information form specified in this article is not required to be submitted. In such cases, it is deemed that the imported goods have been unloaded at the relevant business facility or facilities. The provisions of this article do not apply to goods imported for non-commercial or personal use.
Accordingly, if a taxpayer engaged in the wholesale trade of goods has two business facilities registered with the tax authority, the submission of information to the tax authority regarding the storage (unloading) location of goods imported for business purposes is not required. In such a case, the imported goods are considered to have been unloaded at those registered business facilities.