Is postponed VAT accounting mandatory?

No. A VAT-registered importer chooses it on each import declaration, with no approval needed. Otherwise import VAT is paid at import, immediately or through a duty deferment account, and reclaimed later.

Where do I get my postponed import VAT statement?

From HMRC's Customs Declaration Service, usually by the 10th working day of the month. Each statement can be accessed for only 6 months, so download it every month.

Can postponed VAT accounting be used in Northern Ireland?

Yes, for goods brought into Northern Ireland from outside both the UK and the EU, by a business registered for VAT in the UK.

Term

Postponed VAT accounting (PVA)

Postponed VAT accounting (PVA) lets a UK VAT-registered importer declare and recover import VAT on the same VAT return, instead of paying it when the goods arrive and reclaiming it later. It has applied since January 2021, needs no approval, and HMRC has said it will be available permanently. The importer chooses it on the import declaration.

Also called PVA, postponed import VAT, postponed import VAT statement, MPIVS, import VAT on the VAT returnApplies in UKUpdated 14 October 2026

Where it goes on the VAT return

Box	What goes in it
Box 1	The import VAT due in the period, from the monthly postponed import VAT statement
Box 4	The import VAT reclaimed in the period, where it can be reclaimed as input tax
Box 7	The total value of all imports of goods in the period, not including VAT

HMRC, Complete your VAT Return to account for import VAT

Worked example: a £50,000 import

VAT value £50,000 (customs value plus any duty) × 20% = £10,000 · without PVA: £10,000 paid at import, by immediate payment or a duty deferment account, and reclaimed on a later return · with PVA: £10,000 in Box 1 and £10,000 in Box 4 of the same return — no cash leaves the business

Standard rate 20% from GOV.UK; HMRC's VAT value includes any customs duty or levy payable. The import is illustrative, and full recovery assumes the goods are used for taxable business supplies.

Who can use it

A business registered for VAT in the UK, importing into Great Britain from anywhere outside the UK, or into Northern Ireland from outside the UK and the EU. Importers that are not VAT-registered, or are not the owner of the goods, may not use it, and HMRC's manual is plain that the choice is the importer's, not the intermediary's. The monthly postponed import VAT statement is downloaded from the Customs Declaration Service, usually by the 10th working day of the month, and each one can be accessed for only 6 months.

The mistake people make

Leaving the choice to the agent. An importer using a customs agent has to tell it in writing that it wants PVA, and once a declaration is submitted, the way import VAT is accounted for on it cannot be changed. Goods posted through Royal Mail in consignments over £135 can't use PVA at all.

FAQ