Category: Member News & Features

Do I have to use Postponed VAT Accounting if I delay my declarations?

Postponed VAT Accounting (PVA) allows UK VAT registered importers to account for and recover import VAT on their VAT return. PVA is available permanently and we expect that most businesses will choose to use it, because it provides significant cash flow benefits compared to the alternative of paying the import VAT when the goods are imported.

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