Facilitations & Exemptions > Exemptions from VAT on Importation >
Exemptions to small business
The small business that will import production machineries and equipments in function of the investment contracts, must submit to the respective Customs House the following documents:
a written request to which a copy of the NUIS/NIPT certificate is attached in the case where there are carried out formalities for the first time to the customs authorities;
a certificate from the Regional Tax Directorate that the importer is a taxable person subject to the business regime (small enterprises) and carries out production activity;
a copy of the extract from the National Registration Center (QKR);
data on the type and quantity of production machineries and equipments to be imported with relevant tariff codes and for the period of installation;
taxable person's statement that the machinery or equipment for which exemption is required it is not imported for sale.
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