Business tax – form

VAT: application for Simplified Import VAT Accounting (SIVA1)

Use form SIVA1 to apply for Simplified Import VAT Accounting (SIVA).

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Use form SIVA1 to apply to simplify your import accounting if you regularly import goods. You can defer your payment of import VAT and duty without having to provide full financial guarantees.

SIVA will only relieve the requirement to guarantee the deferred payment of import VAT. It is not an authority to relieve the actual payment of import VAT.

FAQ: SIVA
Use these FAQs to find out more about how to operate a SIVA account.

Reduce financial guarantees provided for import duty and VAT
Use this guide to find out the approval criteria for SIVA and how to apply for SIVA.

Notice 101 - Deferring Duty, VAT and Other Charges
Use this notice if you are an importer or agent wishing to pay charges due on imported goods using the duty deferment system.