You are reading page VAT exemption and payment issues at the location and exit of non-Community and domestic goods in a Free Zone
POL 1026 / 3.3.2016 established the procedure for exemption from value added tax during the placement of non-Community and domestic goods in a Free Zone and the procedure for the payment of value added tax at the exit of goods from the Free Zone and their consumption in interior of the country.
In particular, this POL regulated first the procedure and conditions for exemption from value added tax when placing non-Community goods in a Free Zone, but also the procedure for certifying and paying value added tax at the exit of non-Community goods from the Free Zone. Zone and location of these goods for free circulation and consumption within the country. At the same time, the procedure and conditions for exemption from value added tax were provided upon delivery of domestic goods to the Free Zone, as well as the procedure and conditions for payment or exemption from this tax at the exit of domestic goods from the Free Zone depending on the destination of the goods. Finally, the procedure for exemption from value added tax for the delivery of goods and services, which take place within the Free Zone, is regulated.
For the purposes of monitoring the goods placed in the Free Zone with exemption from value added tax, the obligations of the Free Zone Management Bodies are explicitly provided, while for the correct observance of these terms and procedures, the audits are carried out according to the provisions regulation of customs surveillance issues of the existing Free Zones.
