Understanding your monthly postponed import VAT statements
Find out how to understand and use the information on your monthly statements, if you use postponed VAT accounting to account for import VAT.
If you have chosen to account for import VAT on your VAT Return using postponed VAT accounting, you can get monthly postponed import VAT statements online.
These statements give details of postponed import VAT on import declarations made under your EORI number.
What you can use your statements for
You can use your statements to:
- help you complete your VAT Return to account for import VAT
- provide evidence of VAT you can reclaim in line with the normal rules
Statements are divided into 2 parts.
Part 1: Summary
Part 1 is displayed on page 1 of your statement and shows your overall postponed import VAT activity for the month. It includes:
- your VAT registration number
- your EORI number
- the total amount of import VAT to be accounted for on your VAT return for that month
- the port where the goods entered the UK (if known)
- the amount of import VAT postponed at each port of entry
- the total amount of import VAT postponed at all ports of entry — this should match the total amount of import VAT to be accounted for that month
Where you’ve previously estimated the import VAT for entries (because you either delayed your declaration or were unable to access your statement), you’ll only need to account for the import VAT that adjusts the estimate to the amount shown on the statement for those entries.
Part 2: Individual entries
Part 2 lists individual entries under each port of entry. It starts on page 2 of your statement and may continue onto additional pages, until there are no more entries to list. Each page shows the month that the statement relates to, your VAT registration number and your EORI number.
Each individual entry includes the:
- date of import (when HMRC accepted your declaration)
- entry number (the number HMRC uses to identify each entry) — the date given at the end of this number shows when HMRC cleared the declaration, so the goods could leave customs control
- declarant’s reference number (recognisable to you and your intermediary), which will help you identify specific imports
- declarant’s EORI number — if someone made the declaration on your behalf, their EORI number will appear here
- amount of import VAT to be accounted for — you must include this on your VAT Return
The section for warehouse code numbers is not in use.
If there are duplicated entries
HMRC is aware of issues where some entries on monthly statements are duplicated. The duplicate will have the same movement reference number and VAT amount as the original entry.
If you become aware of a duplicated entry on one of your statements, you should:
- make a manual adjustment to the statement
- account for the revised amount of import VAT
Updates to this page
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Information about issues with duplicated entries has been added.
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First published.