Import VAT: Postponed VAT Accounting - Technical Guidance Note

At Budget 2020, it was announced that Postponed VAT Accounting (PVA) will be introduced from 1 January 2021. 

We are now able to provide you with further information outlining the process for notifying the use of PVA on customs declarations. See the link to the attached file at the bottom of this page.


More general guidance has been published on and is linked below:


The technical specifications for notifying PVA on CDS declarations will be released in the next couple of weeks.  


Finally, you may be interested in other recently published material concerning VAT on imported goods:

 Changes to VAT treatment of overseas goods sold to customers from 1 January 2021

/media/96276/200825-pva-technical-note-v10.pdf See Attached Document

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