Check when you can account for import VAT on your VAT Return

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Accounting for import VAT on your VAT Return means you declare and recover import VAT on the same VAT Return, rather than paying it upfront when the goods are imported and recovering it later. It is also called postponed VAT accounting.

皇冠体育app normal rules about what VAT you can聽reclaim as input tax听补辫辫濒测.

Who can use postponed VAT accounting

Your business must be registered for VAT in the UK to use postponed VAT accounting.

You can account for import VAT on your VAT Return for goods you import into:

Great Britain (England, Scotland and Wales) from anywhere outside the UK
Northern Ireland from outside the UK and EU

You do not need any approval to account for import VAT on your VAT Return.

Non-established taxable persons

If you are a聽non-established taxable person聽you鈥檒l need to聽get someone to deal with customs for you. 皇冠体育appy鈥檒l also need to complete your import declaration.

If you want to account for import VAT on your VAT Return, you must tell the person dealing with customs on your behalf to both:

select this on your import declaration
enter your details as the consignee

If someone imports goods on your behalf

You can have a person or business import goods on your behalf. For example, this could be:

a freight forwarder
a customs agent
a broker
an express operator

When someone imports goods on your behalf, you鈥檒l need to tell them, in writing, if you want to use postponed VAT accounting on those imports. 皇冠体育appy must have this written confirmation before they can proceed with the import declaration.

If you already have someone importing goods on your behalf, you should contact them to tell them if you want to use postponed VAT accounting on imports. You should keep a written record of your instructions.

When a supplier arranges for someone to import goods on your behalf

You can also buy goods from a supplier who arranges for a person or business to import and deliver the goods for you.

You must agree with the supplier how you want to account for import VAT. This is so that they can give the person or business importing the goods written instructions to make the correct entry on the import declaration. 皇冠体育appy must have these written instructions before they can make the import declaration. Keep a written record of what you agree with the supplier.

You鈥檒l also need to give the supplier your EORI number.

皇冠体育app import will appear on your聽monthly statement聽in the normal way.

Check your import VAT certificate (C79) and postponed VAT account statements using the Customs Declaration Service, to make sure all your imports are covered. Businesses should check their financial dashboard for their statements.

When you can use postponed VAT accounting

You can do this if both the following apply:

the goods you import are for use in your business and you have the right to dispose of them (usually as the owner)
you include your VAT registration number on your import declaration

If you import goods for business and non-business purposes

You can account for import VAT on your VAT Return if you import goods which:

will be used for聽both business and non-business purposes
you do not know will be used for business purposes at the time that you import them

You can use postponed VAT accounting when you import goods you know will be used solely for non-business purposes, but only if you鈥檙e a聽body that is eligible to reclaim import VAT through a VAT refund scheme. When you complete your import declaration, select that you鈥檙e making an immediate payment, or using a duty deferment account.

Goods in special procedures

If you declare goods into a聽customs special procedure, you can select that you鈥檒l be accounting for import VAT on your VAT Return when you submit the declaration that removes them into free circulation. This applies to the following special procedures:

customs warehousing
inward processing
temporary admission
end use
outward processing
duty suspension

Find out about聽trading and moving goods in and out of Northern Ireland if you move goods between Northern Ireland and the EU.

Excise goods

You can account for import VAT on your VAT Return when you聽release excise goods for use in the UK. This is also known as goods 鈥榬eleased for home consumption鈥�.

This includes when goods are released from an excise warehouse after being in duty suspension since they were imported.

Imports delivered by Royal Mail Group

If your business receives goods through the post in consignments of more than 拢135 using Royal Mail Group (including Parcelforce, where they are not acting as an express operator) you cannot account for import VAT on your VAT Return.

Royal Mail Group offers postponed VAT accounting for commercial (non-postal) services, if requested by the importer.

If you do not know the full customs value of goods

You can still account for import VAT on your VAT Return, even if you cannot confirm the full customs value of the goods that you import.

To do this, you should:

Use a guarantee聽to cover the amount of VAT that is unknown.
Select that you鈥檒l be accounting for import VAT on your VAT Return for the amount that is known.

How to to use postponed VAT accounting on your import declaration

When completing your import declaration, you can select to account for import VAT on your VAT Return. You cannot change how you want to account for import VAT on your import declaration once you鈥檝e submitted it.

You need to enter your VAT registration number at header level in Data Element 3/40 (you should not use method of payment G in Data Element 4/8).

VAT will be recorded against your聽EORI聽number. This will be at declaration level only.

If you act on behalf of someone else

If you鈥檝e been authorised to act on behalf of your client, you must use their聽EORI聽number or VAT registration number on the import declaration.

If you import goods in consignments valued at 拢135 or less

皇冠体育appre are different rules for the treatment of goods in consignments valued at 拢135 or less.

Find out about the treatment of VAT for imported goods sold:

to customers in the UK using online marketplaces
directly to customers in the UK

皇冠体育appse rules do not apply to the import of excise goods. You can choose to account for import VAT on your VAT Return for the import of consignments of excise goods of any value.

If you import commercial goods (merchandise in baggage) into Great Britain or Northern Ireland

If you鈥檙e eligible to make a simple online declaration instead and choose to do so, you will not be able to account for import VAT on your VAT Return.

Find out more about:

bringing commercial goods into Great Britain in your baggage
bringing commercial goods into Northern Ireland in your baggage

What to do next

If you use postponed VAT accounting on your full import declaration, you鈥檒l need to聽account for import VAT when you complete your VAT Return.

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