Notice

Notice SIVA1: Simplified Import VAT Accounting

SIVA allows you to reduce the level of financial guarantee needed to run a duty deferment account for VAT purposes.

Documents

Details

This notice is about Simplified Import VAT Accounting (SIVA) and the approval criteria that must be met to use it.

Published 23 January 2014
Last updated 12 May 2020 + show all updates
  1. Information about making an application by email during the coronavirus (COVID-19) pandemic has been added to the page.

  2. Further updates to reflect changes being brought in by the Union Customs Code.

  3. Updated to reflect changes being brought in by the Union Customs Code.

  4. First published.