Form

VAT: apply for Simplified Import VAT Accounting (SIVA1)

Use form SIVA1 and the questionnaire SIVA1a to apply for Simplified Import VAT Accounting (SIVA).

Documents

Apply for Simplified Import VAT Accounting (SIVA1)

Questionnaire to send with your SIVA application (SIVA1a)

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Details

Use form SIVA1 to apply to simplify your import accounting if you regularly import goods, and complete questionnaire SIVA1a as part of the application. You can defer your payment of import VAT and duty without having to provide full financial guarantees.

SIVA means you don’t have to give a financial guarantee for the deferred payment of import VAT if you use the Duty Deferment Scheme. You’ll still need to pay any import VAT that’s due.

VAT and import duty: reducing financial guarantees
Use this guide to find out how and when you can apply for SIVA.

Notice 101: deferring duty, VAT and other charges
Use this notice if you’re an importer or agent and want to use the Duty Deferment Scheme to pay charges due on imported goods.

Published 4 April 2014
Last updated 22 December 2017 + show all updates
  1. The 'What to do now' section of the SIVA1 form has been updated with an email address to send applications to.
  2. The SIVA1 form has been redesigned based on user feedback.
  3. Questionnaire SIVA1a added to documents.
  4. First published.