Controlling VAT from imports is one of the most challenging elements of operating an international business in the United Kingdom. Fortunately, the introduction of a “Postponed Imports VAT Statement” system has made it much easier for your cash flow and compliance purposes. This guide will provide you with everything you need to know in order to obtain your postponed VAT statements from HMRC and how they work, as well as ensure that you correctly use them.

What is a Postponed Import VAT Statement?

A Postponed Import VAT Statement (PIVA) is a monthly online document provided by HMRC. It shows the total VAT you’ve postponed on goods imported into the UK. Instead of paying VAT at the border, businesses can use postponed VAT accounting, which allows them to:

  • Declare import VAT on their VAT Return
  • Reclaim it at the same time (if eligible)

This means there’s no upfront VAT payment, which helps significantly with business cash flow.

Why the HMRC Postponed VAT Statement Matters More Than Ever

Since the launch date on 20th January 2021, postponed VAT accounting has been naively prescribed to almost every registered importer of goods into the UK. The planned VAT statement will replace paper C79 for deferred VAT imports and provide an accurate digital record of all eligible customs entries within the business’s chosen country. If you cannot accurately track your VAT statement, you may be subject to queries by HMRC and pay penalties or unknowingly pay extra VAT. In addition to being an accurate record of business activities, planning VAT statements is essential to comply with HMRC legislation. Therefore, VAT Registrants will use all planned VAT statements to:

  • Accurately complete your VAT return
  • Support VAT reclaims with sufficient documentation
  • Allow for tracking importation by EORI number

Without all planned VAT statements, your VAT returns cannot be accurately completed.

How to Get Your Postponed Import VAT Statements

To get your postponed import VAT statements, you must access them online—HMRC does not send paper copies.

Step-by-Step Process

  1. Log in to your Government Gateway account

You’ll need your credentials to access HMRC services.

  1. Access the Customs Declaration Service (CDS)

This is where all import-related VAT data is stored.

  1. Download your statement

Navigate to the PIVA section and select the relevant month.

Statements are usually available by the 10th working day of each month.

What Your Postponed VAT Statement Actually Shows 

A standard Postponed Import VAT Statement provides a straightforward monthly breakdown of postponed import VAT for inclusion in your VAT Return. The following information will be contained within the Statement:

  • Entry Number: Your Customer’s unique reference number for each shipment allows for cross-referencing to shipping documents.
  • Import Date: Date of customs clearance or declaration
  • Customs Value: Goods cost includes shipping, insurance and other charges used to calculate VAT.
  • VAT Amount: Total amount of VAT you must report as postponed. 

The total amount of VAT reported on the Postponed Import VAT Statement for the month is the amount you enter into your VAT Return boxes. If the statement is not available to you on or before the VAT Return due date, you are permitted to estimate the amount of the VAT based on your own record keeping. You would simply adjust the discrepancy by entering the actual amount of postponed VAT on your next VAT Return after the actual Postponed VAT Statement has been issued.

How to Use the Postponed Import VAT Statement on Your VAT Return

Your Postponed Import VAT Statement directly feeds into your VAT Return. Take the totals from your Postponed Import VAT Statement and enter them as follows:

  • Box 1 (VAT due on sales and other outputs): enter the total postponed import VAT.
  • Box 4 (VAT reclaimed on purchases and other inputs): enter the same amount (if you’re entitled to full recovery).
  • Box 7 (Total value of purchases of goods from other EC Member States): Total value of imported goods (excluding VAT).

In most cases, Boxes 1 and 4 cancel each other out, giving you that beautiful net-zero cash-flow effect while still keeping perfect records for HMRC.

What If You Cannot Access Your Statement?

If your statement is not available before your VAT deadline:

  • You can estimate the VAT amount based on your records
  • Adjust the figures in your next return once the actual statement is available

This ensures you stay compliant even if there are delays.

Benefits of Using Postponed Import VAT Statements

The Postponed Import VAT Statement system offers several advantages:

1. Improved Cash Flow

No need to pay VAT upfront at the border.

2. Simplified Accounting

VAT is handled within your regular VAT Return.

3. Better Record Keeping

Monthly statements provide a clear audit trail.

4. Faster Reclaims

Eligible businesses can reclaim VAT immediately.

These benefits have made postponed VAT accounting the standard approach for many UK importers since its introduction in 2021. 

Best Practices

These are the best practices to manage postponed import VAT statements to remain compliant and prevent mistakes:

  • Download statements every month (disregard HMRC’s method of storing your statements).
  • Match figures on the statement to those on your VAT Return.
  • Maintain backup documentation related to the figures on your VAT Return (i.e. invoices, customs entries).
  • If necessary, employ accounting software or an expert for assistance.

How Reflex Accounting Supports You with Postponed Import VAT Statements

Managing your Postponed Import VAT Statement can quickly become overwhelming, especially when dealing with multiple imports, tight VAT deadlines, and compliance requirements. This is where expert support makes a real difference. Reflex Accounting provides practical, hands-on assistance to ensure your HMRC postponed VAT statement is handled accurately and efficiently.

Accurate VAT Return Preparation

Reflex Accounting ensures that you are getting the correct entries in your VAT Return for your delayed VAT Statement from the first Box on your Return to the 7th Box. Each entry will be thoroughly checked against HMRC requirements to minimise any possibility of an expensive mistake or fines.

Monthly Statement Monitoring

Don’t worry about getting your postponed import VAT statements done late. Reflex Accounting will continually assist you to get your postponed import VAT statements completed by the deadlines, including providing support for obtaining your monthly records, downloading those records and keeping organised records for future use.

Error Detection and Reconciliation

Reflex accounting provides a service to reconcile your HMRC’s postponed VAT statements with customs entries and purchase records. This process identifies early discrepancies, allowing you to resolve them before they are submitted.

Cash Flow Optimisation

By utilising postponed VAT accounting effectively, Reflex accounting will ensure you are maximising your benefit through ensuring the postponed VAT’s are done correctly and that the reclaim of such is processed without delay.

HMRC Compliance and Support

VAT regulations can change, and the cost of non-compliance can prolong your ability to trade. Reflex accounting will enable you to remain compliant with HMRC guidelines and help ensure you’re using the postponed import VAT statement correctly whilst fulfilling all your reporting requirements.

Seamless Integration with Your Accounting System

Reflex accounting will help you integrate your import VAT information into your existing accounting system, whether that be Xero or QuickBooks, which will allow you to provide a smoother, more transparent method for reporting.

Practical Guidance for Growing Businesses

In addition to compliance, Reflex accounting will provide you with practical advice, assistance and guidance on how you can streamline your processes related to your imports and assist you to avoid common mistakes relating to your postponed VAT claims.

Book a free call and get in touch with our team today for expert guidance and hassle-free VAT management.
Or Contact Reflex Accounting now to ensure your import VAT reporting stays accurate, compliant, and stress-free.

FAQs:

Can I claim back import VAT in the UK?

Yes, typically, businesses that are registered for VAT will be able to claim back the amount of VAT charged when purchasing goods from abroad if those goods will be used to supply taxable services.

Where do I log in to view and download my postponed import VAT statements?

You can get your postponed import VAT statements by logging into your Government Gateway account and accessing the Customs Declaration Service (CDS), where your HMRC postponed VAT statement is available each month.

How long are postponed import VAT statements available online?

A copy of your postponed VAT statement will be available online for only 6 months; therefore, download these statements often.

What if I need a statement older than 6 months?

When the postponed VAT statement is no longer available to download from HMRC, you will need to retrieve the information from your records. You should note that HMRC cannot guarantee that they will be able to reissue your postponed VAT statement.

How do I use my postponed import VAT statement on my VAT Return?

The information from your postponed VAT statement should be included in your UK VAT return as follows:
Box 1: Import VAT due
Box 4: Reclaim (if applicable)
Box 7: Value of your total imports (excluding VAT)