Guidance

Complete your VAT Return to account for import VAT in a no-deal Brexit

If you've chosen to account for import VAT on your VAT Return in a no-deal Brexit, find out how to complete your return.

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If your business is registered for VAT in the UK and you’ve chosen to account for import VAT on your VAT Return in a no-deal Brexit, you need to complete your VAT Return.

How to complete your VAT Return

An online monthly statement will be available to download and keep for your records. It will show the total import VAT postponed for the previous month and when you should include it in your VAT Return.

There will also be changes to the way you complete the boxes on your VAT Return.

Box number What to include
Box 2 VAT due in this period on imports accounted for through postponed accounting
Box 4 VAT reclaimed in this period on purchases and other inputs (including imports)
Box 8 Total value of all exports of goods, excluding any VAT
Box 9 Total value of all imports of goods, excluding any VAT

Goods coming from non-EU countries

If your goods arrive in the UK before 11pm GMT on 31 January 2020 you should account for VAT using your current process. If the goods arrive at or after 11pm, you should account for import VAT on your VAT Return.

Goods coming from EU countries

If your goods arrive in the UK shortly after 31 January 2020, you should:

  • account for acquisition VAT if you did not submit a customs declaration
  • account for import VAT on your VAT Return if you did submit a customs declaration
Published 16 September 2019