Customs & Trade
Fiscal Customs Representation
VAT deferral on non-EU imports through fiscal customs representation, reducing your upfront capital requirements.
Fiscal customs representation is a powerful financial tool for businesses importing goods into the European Union. Instead of paying VAT at the border — which can tie up significant working capital — fiscal representation allows you to defer VAT to your periodic return, where it's immediately deductible as input VAT.
Transfactor Logistics acts as your fiscal representative, handling VAT registration, customs declarations, and all compliance obligations. This service is particularly valuable for non-EU companies importing into Romania or other EU member states, and for EU companies routing imports through countries where they don't have a permanent establishment.
Our team provides end-to-end fiscal customs management, from initial assessment and registration through ongoing compliance reporting and Declaration 390 filing. We ensure your fiscal arrangements remain fully compliant with evolving EU regulations.
Key Features
VAT Deferral
Defer VAT payment on non-EU imports, freeing up working capital that would otherwise be locked in customs duties at the point of entry.
Fiscal Representation
We act as your fiscal representative in Romania and other EU member states, handling VAT registration and compliance on your behalf.
Declaration 390
Expert preparation and filing of the recapitulative declaration (Declaration 390) for intra-community transactions.
Capital Optimization
Significantly reduce upfront capital requirements for imports by deferring customs VAT to your periodic VAT return.
EU VAT Compliance
Full compliance with EU VAT directives, including proper reverse-charge mechanisms and documentation requirements.
Reporting & Audit
Regular compliance reporting and audit preparation support to ensure ongoing accuracy of all fiscal customs operations.
How It Works
Assessment
We evaluate your import flows, volumes, and current VAT arrangements to determine if fiscal customs representation will benefit your business.
Registration
We handle the VAT registration process and appoint ourselves as your fiscal representative with the relevant customs authorities.
Import Processing
Non-EU imports are cleared through fiscal customs, with VAT deferred rather than paid at the border.
VAT Reporting
All deferred VAT is reported on your periodic VAT return. Declaration 390 and other recapitulative statements are prepared and filed.
Ongoing Compliance
We monitor regulatory changes, maintain your fiscal representation status, and provide regular compliance reviews.
Frequently Asked Questions
Fiscal customs representation allows a non-EU company (or an EU company importing into another member state) to defer VAT payment on imports. Instead of paying VAT at the border, the VAT is reported on the periodic VAT return, where it can be immediately deducted as input VAT — effectively neutralizing the cash impact.
Our Services
Ready to Get Started?
Request a free quote tailored to your specific requirements. Our team responds within 24 hours.