04 March 2021 
Andrea Marshall, Tax Specialist
*** Update as at 4/3/21,
Complete your VAT Return to account for import VAT has been updated with information for VAT Group representatives and with information about what to do if you cannot access your PVA statements. For VAT groups the addition is: You will need your group members to provide copies of their import VAT statements so that you can complete the VAT return for the whole group. For universities this probably over simplifies the issue – the main point is that group members must download their own statements – there will not be one statement for the whole VAT group. Get your postponed import VAT statement covers this point and states If you import goods and are a member of a VAT group you will have your own EORI and should access your own statement. You should send it to the representative group member who needs all the statements to complete the VAT return for the whole group. Please remember that statements are only accessible for 6 months.
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HMRC have issued some information regarding accounting for import VAT via your VAT return from 1 January 2020 onwards.
Check when you can account for import VAT on your VAT Return
Complete your VAT Return to account for import VAT
The good news is that it does not appear that there will be any immediate changes to the format of the VAT return.
For postponed accounting of Import VAT, a statement will be sent through to you and you include Import VAT payable in box 1, any element that can be reclaimed is included in Box 4 and the Net value of imports is included in Box 7.
If you are eligible to defer your customs declarations, you complete the same boxes, but may need to estimate the Import VAT that you pay until you have received the statement.
