12% VAT on imported machinery and its recovery
- Importing machinery and inputs
- Importing machinery: duty and clearance
- not audited
Imports of goods and services pay 12% VAT on the customs value (CIF) plus the import duty (DAI), following the standard mechanics set out in dossier 03 (the exact legal citation to Decree 27-92 remains to be verified against the text). VAT paid on importation is an input credit for the registered importer, offsettable against the output VAT on its sales. Cash consequence: for an ordinary taxpayer, import VAT is neutral over the medium term, but it is a working-capital financing cost when bringing in expensive machinery - hence the value of the regimes (Decree 29-89, free zones) that suspend or waive it at the border.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Tasa de IVA a la importación
- 12%
Caveat
Sources
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.