Collection

Using postponed VAT accounting

Find guidance about what you'll need to do if you are using postponed VAT accounting (PVA) to account for import VAT on your VAT Return.

• From: HM Revenue & Customs
• Published: 28 November 2025

If your business, or a business you represent, is registered for VAT in the UK, you may be able to account for import VAT on your VAT Return rather than paying it when the goods are imported.

This guide brings together the postponed VAT accounting guidance, giving you detailed information about:

• checking when you can account for import VAT on your VAT Return
• how to complete your VAT Return to account for import VAT
• getting your postponed import VAT statement
• understanding your monthly postponed import VAT statements
• managing your import duties and VAT accounts

Collection

• Check when you can account for import VAT on your VAT Return
  • 16 June 2025
  • Guidance
• Complete your VAT Return to account for import VAT
  • 10 March 2023
  • Guidance
• Get your postponed import VAT statement
  • 4 July 2024
  • Guidance
• Understanding your monthly postponed import VAT statements
  • 24 September 2021
  • Guidance
• Manage your import duties and VAT accounts
  • 13 June 2025
  • Guidance

Published 28 November 2025