Starting from January 1, 2027, businesses will be able to use excess value-added tax (VAT) amounts available with the tax authorities from the sale of goods and services to offset VAT payable on imported goods. The process will be carried out automatically through the information systems of the tax and customs authorities.

A joint resolution of the Ministry of Economy and Finance and the Tax Committee approved the Regulation on the procedure for offsetting value-added tax amounts payable on the import of goods and on the sale of goods (services).

The document was state-registered by the Ministry of Justice on October 31, 2026, under registration No. 3966.

Excess VAT may be used to cover VAT payable on imports

Under the new procedure, if a taxpayer has an excess VAT payment recorded with the tax authorities as a result of the sale of goods or services, that amount may be offset against VAT payable to the customs authorities when importing goods.

In other words, a business will be able to use its excess VAT balance with the tax authorities to cover its VAT liability at customs without having to allocate additional funds for the same amount.

How will the VAT offset procedure work?

The procedure will be carried out as follows.

The taxpayer indicates in the customs cargo declaration that the VAT amounts should be offset between the tax and customs authorities.

The Customs Committee then sends an electronic request to the Tax Committee to confirm whether the taxpayer has an excess VAT balance that may be used to cover VAT payable on the import of goods.

The Tax Committee provides information on the amount of VAT eligible for the offset. At the same time, an offsetting act is generated automatically.

The Customs Committee then reflects the amount specified in the act in the taxpayer’s personal account maintained by the customs authorities and completes the customs clearance of the cargo declaration.

All necessary information exchange between the tax and customs authorities will be carried out electronically and automatically.

What benefits will this provide for businesses?

The new mechanism is expected to reduce pressure on the working capital of importers.

For example, if a business already has an excess VAT balance with the tax authorities, it will not need to find additional funds in the same amount to pay VAT during customs clearance of imported goods. The existing excess VAT amount will be offset against the import VAT liability in accordance with the established procedure.

Important: although the document was state-registered on October 31, 2026, the new procedure will enter into force only on January 1, 2027.

Legal basis: the joint resolution of the Ministry of Economy and Finance and the Tax Committee “On approval of the Regulation on the procedure for offsetting value-added tax amounts payable on the import of goods and on the sale of goods (services)” (state-registered by the Ministry of Justice on October 31, 2026, under No. 3966).