VAT Newsletter

October 2025

Vat Newsletter October 2025

The H1 system replaces the SAD for importation.
Since October 14, 2025, the new H1 system has been mandatory — the new type of electronic import declaration that replaces the Single Administrative Document (SAD).

From that date, the previous pre-CU system has been defi nitively closed and no longer accepts new import declarations.

Unlike the SAD, which was based on a box-style format, the new H1 relies on a structured data model, automatic validations, and standardized electronic messages. In addition, H1 introduces new features such as pre-declarations and the Centralized Import Clearance (CCI), which allows goods to be cleared in a Member State different from the one where the declaration is lodged, thereby speeding up cross-border operations.

This new declaration system will be complemented by the introduction, on December 15, 2025, of the Automated Export System (AES) for export declarations.