# Option to defer import VAT

Source: https://developer.avalara.com/vat-erp/certification-requirements/option-to-defer-import-vat/

**Element type:** Suggested for Input VAT

**Endpoints/models used:** [TransactionParameterModel](https://developer.avalara.com/api-reference/avatax/rest/v2/models/TransactionParameterModel/), [TransactionLineParameterModel](https://developer.avalara.com/api-reference/avatax/rest/v2/models/TransactionLineParameterModel/)

Your integration must allow users to specify whether the customer can defer VAT until the return is filed. This is done using the `IsImportVatDeferment` parameter in the [TransactionParameterModel](https://developer.avalara.com/api-reference/avatax/rest/v2/models/TransactionParameterModel/) or [TransactionLineParameterModel](https://developer.avalara.com/api-reference/avatax/rest/v2/models/TransactionLineParameterModel/).

Import VAT deferral is a statutory instrument that some countries have implemented. It allows businesses to defer the payment of the import VAT to the periodical VAT Return rather than paying import VAT on the border when the goods are cleared into free circulation of a country. The import VAT deferral provides businesses a cash flow advantage when importing goods by reporting payable and deductible import VAT on the VAT Return.

AvaTax allows users to indicate whether they’re using an import VAT deferral regime in a specific country and record the imports that would be subject to the import VAT deferral for reporting purposes in AvaTax.

To use this parameter, the customer must have applied for an Import VAT Deferment Scheme. The list of countries that allow this scheme include:

-   Austria

-   Belgium

-   Bulgaria

-   Croatia

-   Czech Republic

-   Denmark

-   Estonia

-   France

-   Hungary

-   Latvia

-   Lithuania

-   Luxembourg

-   Malta

-   Netherlands

-   Poland

-   Portugal

-   Romania

-   Spain

-   Sweden

[![Closed](https://avalara-devdocs-prod.mcoutput.com/vat-erp/Skins/Default/Stylesheets/Images/transparent.gif)View example](javascript:void\(0\);)

```
 {  "parameters":[    {      "name": "IsImportVatDeferment",      "value": "false"    }  ],  ...} 
```