Blog & Columns | Pavan Geraedts

3 Articles

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Your Border Payment Does Not Settle the Import VAT Question

Sep 24, 2026 Ledger & Tax

Import VAT is deductible only when the company’s commercial role, taxable activities and records support the claim. Article 23 improves cash flow but does not create entitlement.

Article 23 Fiscal representation Import VAT LEDGER & TAX VAT deduction customs

Your Customs Guarantee Can Run Out Before the Trucks Do

Aug 10, 2026 Compliance

Paolo Maria Pavan

A valid customs permit does not guarantee enough room for the next movement. Changing volumes and longer storage can use up guarantee capacity.

COMPLIANCE Guarantees Paolo Maria Pavan Trade cash flow continuous customs guarantee customs customs exposure customs guarantee capacity customs reference amount transit guarantee

The €150 Parcel Habit Meets a Real Customs Cost

Jun 30, 2026 Ledger & Tax

Low-value non-EU parcels lose the €150 customs-duty exemption from July 2026. Webshops need to check margin, customer promises, and records.

Douane LEDGER & TAX Linda Pavan VAT cash flow consumer law customs dropshipping e-commerce retail webshops